https://www.taxtmi.com/acts?id=24018 The Commissioner or an authorised officer may audit any registered person in prescribed manner at business premises or office after serving at least fifteen working days' notice. Audit shall be completed within three months of commencement, subject to a reasoned extension up to a further six months. During audit the officer may verify books, require information and assistance. Within thirty days of conclusion the proper officer must communicate findings, reasons and taxpayer rights. Detection of tax shortfall or incorrect input tax credit may trigger initiation of recovery or assessment proceedings under law. en-us Mon, 27 Mar 2017 17:23:24 +0530 Thu, 25 Sep 2025 16:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24018 The Commissioner or an authorised officer may audit any registered person in prescribed manner at business premises or office after serving at least fifteen working days' notice. Audit shall be completed within three months of commencement, subject to a reasoned extension up to a further six months. During audit the officer may verify books, require information and assistance. Within thirty days of conclusion the proper officer must communicate findings, reasons and taxpayer rights. Detection of tax shortfall or incorrect input tax credit may trigger initiation of recovery or assessment proceedings under law. Act-Rules GST Mon, 27 Mar 2017 17:23:24 +0530 https://www.taxtmi.com/acts?id=24018