https://www.taxtmi.com/acts?id=27040 The Commissioner or an authorised officer may audit any registered person, with at least fifteen working days' notice, at the business or office; audits must be completed within three months subject to a possible written extension of up to six months. "Commencement of audit" is the later of records being made available or actual institution of audit. Officers may access books, require information and assistance, and must notify the person of findings, reasons and rights within thirty days. Detection of unpaid or short-paid tax, erroneous refunds, or wrongly claimed input tax credit may lead to initiation of recovery or adjudication proceedings. en-us Thu, 22 Jun 2017 16:19:28 +0530 Thu, 22 Jun 2017 16:19:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27040 The Commissioner or an authorised officer may audit any registered person, with at least fifteen working days' notice, at the business or office; audits must be completed within three months subject to a possible written extension of up to six months. "Commencement of audit" is the later of records being made available or actual institution of audit. Officers may access books, require information and assistance, and must notify the person of findings, reasons and rights within thirty days. Detection of unpaid or short-paid tax, erroneous refunds, or wrongly claimed input tax credit may lead to initiation of recovery or adjudication proceedings. Act-Rules GST - States Thu, 22 Jun 2017 16:19:28 +0530 https://www.taxtmi.com/acts?id=27040