https://www.taxtmi.com/acts?id=24018 Section 65 empowers the Commissioner or an authorised officer to audit any registered person by general or specific order, with prior notice of at least fifteen working days. The audit may be conducted at the business premises or at the officer's office, must ordinarily be completed within three months, and may be extended by up to six months for recorded reasons. After audit, findings and reasons must be communicated within thirty days, and any detected non-payment, short payment, erroneous refund, or wrong input tax credit may lead to further action. en-us Mon, 27 Mar 2017 17:23:24 +0530 Thu, 25 Jun 2026 18:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24018 Section 65 empowers the Commissioner or an authorised officer to audit any registered person by general or specific order, with prior notice of at least fifteen working days. The audit may be conducted at the business premises or at the officer's office, must ordinarily be completed within three months, and may be extended by up to six months for recorded reasons. After audit, findings and reasons must be communicated within thirty days, and any detected non-payment, short payment, erroneous refund, or wrong input tax credit may lead to further action. Act-Rules GST Mon, 27 Mar 2017 17:23:24 +0530 https://www.taxtmi.com/acts?id=24018