GST audit: authorised officers may examine records to verify turnover, taxes, refunds and input tax credit compliance. GST audit is a detailed examination of records, returns and documents to verify correctness of declared turnover, taxes paid, refunds claimed and input tax credit availed and to assess compliance. Section 65 empowers the Commissioner or authorised officers to conduct audits with prescribed notice, place, time-limits and procedural requirements; detection of discrepancies may trigger statutory proceedings. Section 71 provides access to business premises and electronic records. Rule 101 prescribes audit periods, notice and reporting forms and requires verification, opportunity to reply and finalisation of findings.
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: authorised officers may examine records to verify turnover, taxes, refunds and input tax credit compliance.
GST audit is a detailed examination of records, returns and documents to verify correctness of declared turnover, taxes paid, refunds claimed and input tax credit availed and to assess compliance. Section 65 empowers the Commissioner or authorised officers to conduct audits with prescribed notice, place, time-limits and procedural requirements; detection of discrepancies may trigger statutory proceedings. Section 71 provides access to business premises and electronic records. Rule 101 prescribes audit periods, notice and reporting forms and requires verification, opportunity to reply and finalisation of findings.
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