https://www.taxtmi.com/article/detailed?id=7258 Audit under the model GST law enables the Commissioner or an authorized officer to conduct audits at a taxable person's business or office with prior intimation, requiring access to records and facilities; audits must be completed within three months of commencement, extendable in writing, and findings must be communicated to the taxable person. Special audits may be directed in complex or high revenue interest cases to a Chartered or Cost Accountant, require a signed report within ninety days (extendable), permit taxpayer hearing on audit material, and have costs borne by the Commissioner. en-us Fri, 03 Feb 2017 08:36:42 +0530 Fri, 03 Feb 2017 08:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7258 Audit under the model GST law enables the Commissioner or an authorized officer to conduct audits at a taxable person's business or office with prior intimation, requiring access to records and facilities; audits must be completed within three months of commencement, extendable in writing, and findings must be communicated to the taxable person. Special audits may be directed in complex or high revenue interest cases to a Chartered or Cost Accountant, require a signed report within ninety days (extendable), permit taxpayer hearing on audit material, and have costs borne by the Commissioner. Articles Goods and Services Tax - GST Fri, 03 Feb 2017 08:36:42 +0530 https://www.taxtmi.com/article/detailed?id=7258