audit under sec65

[AIJAZ KAZI]

my second query

the time period to finish the audit under sec 65 is 3 months with further extension of 6 months from the commissioner. the date starts from the day the documents asked by the dept and is submitted by the dealer or actual institution of audit at place of business now what this actual institution means.is it the day when the audit starts from the place of business of the dealer or visits done by audit officers when audit is done from the dept.

[KASTURI SETHI]

'The term, 'actual institution of audit'  means actual commencement of audit. The word, 'institution' refers to the initial action. 

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Sri Sethi.  The registered person is required to submit the documents within the time stipulated in the notice.  If the registered person submitted the documents then the audit starts from such date.  If the registered person does not supply documents the department can initiate audit at its own volition.  It is my view.

[Sadanand Bulbule]

Meaningful reply by the experts.

[AIJAZ KAZI]

thank you  experts for your valuable advice

AI Summary

GST Section 65 Audit Timeline Debate: Unpacking the Critical Moment of Audit Initiation and Document Submission Procedures A legal discussion forum explores the interpretation of audit timelines under Section 65 of GST regulations. Participants debate the meaning of 'actual institution of audit,' with experts suggesting it refers to the initial commencement of audit when documents are submitted or when audit officers begin examination at a business location. The discussion highlights procedural nuances in tax audit processes and document submission requirements.