https://www.taxtmi.com/acts?id=26201 Section 65 authorises the Commissioner or an authorised officer to undertake audits of registered persons at prescribed times and places, with prescribed advance notice. Audits must be completed within a fixed statutory period subject to a single documented extension; commencement is tied to availability of records or start of on site audit. Officers may require access to books, documents and assistance. Upon conclusion the proper officer must communicate findings, rights, obligations and reasons within a prescribed period, and may initiate assessment or recovery proceedings where tax discrepancies or improper input tax credits are detected. en-us Sat, 17 Jun 2017 15:06:12 +0530 Sat, 17 Jun 2017 15:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26201 Section 65 authorises the Commissioner or an authorised officer to undertake audits of registered persons at prescribed times and places, with prescribed advance notice. Audits must be completed within a fixed statutory period subject to a single documented extension; commencement is tied to availability of records or start of on site audit. Officers may require access to books, documents and assistance. Upon conclusion the proper officer must communicate findings, rights, obligations and reasons within a prescribed period, and may initiate assessment or recovery proceedings where tax discrepancies or improper input tax credits are detected. Act-Rules GST - States Sat, 17 Jun 2017 15:06:12 +0530 https://www.taxtmi.com/acts?id=26201