https://www.taxtmi.com/acts?id=25850 The Commissioner or an authorised officer may audit registered persons at prescribed times and places, with at least fifteen working days' notice. Audits must normally finish within three months, extendable by the Commissioner for stated reasons up to a further six months; commencement is when requested records are made available or the audit actually begins. Officers may examine books, require information and assistance. Within thirty days of audit conclusion the proper officer must communicate findings, reasons and rights. Where audit uncovers unpaid, short-paid, erroneously refunded tax or wrongly availed input tax credit, the proper officer may initiate action under section 73 or section 74. en-us Sat, 17 Jun 2017 11:49:53 +0530 Fri, 28 Jul 2017 17:23:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25850 The Commissioner or an authorised officer may audit registered persons at prescribed times and places, with at least fifteen working days' notice. Audits must normally finish within three months, extendable by the Commissioner for stated reasons up to a further six months; commencement is when requested records are made available or the audit actually begins. Officers may examine books, require information and assistance. Within thirty days of audit conclusion the proper officer must communicate findings, reasons and rights. Where audit uncovers unpaid, short-paid, erroneously refunded tax or wrongly availed input tax credit, the proper officer may initiate action under section 73 or section 74. Act-Rules GST - States Sat, 17 Jun 2017 11:49:53 +0530 https://www.taxtmi.com/acts?id=25850