https://www.taxtmi.com/acts?id=26681 The Commissioner or an authorised officer may undertake audit of any registered person at their business or in office, after prescribed notice; auditors may access books, require information and assistance, and must complete audit within a prescribed period subject to a recorded extension. On conclusion the proper officer must inform the registered person of findings, rights and reasons. Detection of unpaid or short-paid tax, erroneous refunds, or wrongly availed or utilised input tax credit permits initiation of action under section 73 or section 74. en-us Wed, 21 Jun 2017 16:10:20 +0530 Wed, 12 Jul 2017 14:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26681 The Commissioner or an authorised officer may undertake audit of any registered person at their business or in office, after prescribed notice; auditors may access books, require information and assistance, and must complete audit within a prescribed period subject to a recorded extension. On conclusion the proper officer must inform the registered person of findings, rights and reasons. Detection of unpaid or short-paid tax, erroneous refunds, or wrongly availed or utilised input tax credit permits initiation of action under section 73 or section 74. Act-Rules GST - States Wed, 21 Jun 2017 16:10:20 +0530 https://www.taxtmi.com/acts?id=26681