GST audit procedures require notice, access to records and verification, potentially initiating tax determination proceedings and penalties. Section 65 empowers the Commissioner or an authorised officer to audit any registered person for a financial year or part thereof following notice in Form ADT 01; audits must ordinarily finish within three months from commencement, extendable once for up to six months. Commencement is the later of records being made available or actual institution of audit. The authorised officer shall verify books, returns, turnovers, exemptions, tax rates, input tax credit and refunds, require assistance and information, record observations, allow the taxable person to reply, and communicate findings in FORM GST ADT 02; detected tax discrepancies may trigger tax determination proceedings.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST audit procedures require notice, access to records and verification, potentially initiating tax determination proceedings and penalties.
Section 65 empowers the Commissioner or an authorised officer to audit any registered person for a financial year or part thereof following notice in Form ADT 01; audits must ordinarily finish within three months from commencement, extendable once for up to six months. Commencement is the later of records being made available or actual institution of audit. The authorised officer shall verify books, returns, turnovers, exemptions, tax rates, input tax credit and refunds, require assistance and information, record observations, allow the taxable person to reply, and communicate findings in FORM GST ADT 02; detected tax discrepancies may trigger tax determination proceedings.
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