https://www.taxtmi.com/acts?id=26463 Audit by tax authorities empowers the Commissioner or authorised officers to audit registered persons in prescribed manner and locations, with prior notice and a defined completion period subject to written extension. The statute defines commencement of audit by availability of records or start of field audit. Officers may demand access to books, documents and information and require assistance. On conclusion, the proper officer must notify the audited person of findings, reasons and consequences within a specified timeframe. Detection of unpaid tax, erroneous refunds or incorrect input tax credit permits initiation of post-audit recovery or adjudication proceedings. en-us Sat, 17 Jun 2017 16:28:04 +0530 Thu, 22 Jun 2017 10:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26463 Audit by tax authorities empowers the Commissioner or authorised officers to audit registered persons in prescribed manner and locations, with prior notice and a defined completion period subject to written extension. The statute defines commencement of audit by availability of records or start of field audit. Officers may demand access to books, documents and information and require assistance. On conclusion, the proper officer must notify the audited person of findings, reasons and consequences within a specified timeframe. Detection of unpaid tax, erroneous refunds or incorrect input tax credit permits initiation of post-audit recovery or adjudication proceedings. Act-Rules GST - States Sat, 17 Jun 2017 16:28:04 +0530 https://www.taxtmi.com/acts?id=26463