GST audit: registered persons must provide facilities, records and assistance to authorised officers under Sec 65(5). A Charter of rights and duties of taxpayers should be published and aligned with GST service standards; during audit an authorised officer may require the registered person to provide facilities to verify books and documents, furnish requested information and render assistance necessary for timely completion of the audit under Sec 65(5).
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: registered persons must provide facilities, records and assistance to authorised officers under Sec 65(5).
A Charter of rights and duties of taxpayers should be published and aligned with GST service standards; during audit an authorised officer may require the registered person to provide facilities to verify books and documents, furnish requested information and render assistance necessary for timely completion of the audit under Sec 65(5).
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