Department audit under section 65

[vaibhav agrawal]

Can a GST department audit under Section 65 be undertaken by officers from a different city, if both cities fall under the same commissionerate ?

[KASTURI SETHI]

Answer is YES.  The Commissioner has power. Emphasize on the words, "or any officer authorised by him" mentioned in Section 65(1) of CGST Act

[Sadanand Bulbule]

Crystal clear reply.

AI Summary

Audit under Section 65 permits officers from a different city within the same commissionerate to conduct GST audits. A departmental audit under GST may be conducted by officers from a different city when both cities fall under the same commissionerate because the Commissioner may authorize other officers to carry out audits, as reflected in the provision permitting 'or any officer authorised by him.'