https://www.taxtmi.com/acts?id=26062 The Commissioner or an authorised officer may audit a registered person, at business premises or office, after giving advance notice. The officer may inspect books, require information and assistance, and must complete the audit within a prescribed period subject to a written extension. Audit commencement is when requested records are made available or audit actually begins. On conclusion the proper officer must inform the registered person of findings, reasons and rights; detection of unpaid or erroneously refunded tax or wrongly availed input tax credit may lead to initiation of statutory recovery or assessment proceedings. en-us Sat, 17 Jun 2017 14:12:36 +0530 Thu, 29 Jun 2017 16:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26062 The Commissioner or an authorised officer may audit a registered person, at business premises or office, after giving advance notice. The officer may inspect books, require information and assistance, and must complete the audit within a prescribed period subject to a written extension. Audit commencement is when requested records are made available or audit actually begins. On conclusion the proper officer must inform the registered person of findings, reasons and rights; detection of unpaid or erroneously refunded tax or wrongly availed input tax credit may lead to initiation of statutory recovery or assessment proceedings. Act-Rules GST - States Sat, 17 Jun 2017 14:12:36 +0530 https://www.taxtmi.com/acts?id=26062