https://www.taxtmi.com/acts?id=25586 Audit by tax authorities empowers the Commissioner or an authorised officer to audit any registered person in prescribed manner, at business premises or office, after giving notice not less than fifteen working days. Audits must be completed within three months, subject to a written extension up to six months; commencement is tied to availability of records or institution of audit. Officers may verify books, require information and assistance. After audit the proper officer must notify findings, rights, obligations and reasons within thirty days, and detection of tax discrepancies may trigger statutory assessment action. en-us Mon, 12 Jun 2017 14:55:07 +0530 Thu, 15 Jun 2017 11:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25586 Audit by tax authorities empowers the Commissioner or an authorised officer to audit any registered person in prescribed manner, at business premises or office, after giving notice not less than fifteen working days. Audits must be completed within three months, subject to a written extension up to six months; commencement is tied to availability of records or institution of audit. Officers may verify books, require information and assistance. After audit the proper officer must notify findings, rights, obligations and reasons within thirty days, and detection of tax discrepancies may trigger statutory assessment action. Act-Rules GST - States Mon, 12 Jun 2017 14:55:07 +0530 https://www.taxtmi.com/acts?id=25586