https://www.taxtmi.com/acts?id=27489 Authorises tax authorities to audit registered persons by general or specific order, at the place of business or in office, with prescribed period, frequency and manner. Registered persons must receive at least fifteen working days' notice. Audits must be completed within three months of commencement, subject to a recorded written extension. "Commencement of audit" means records made available or institution of audit, whichever is later. Authorised officers may verify books, require information and assistance. On conclusion, the proper officer must notify the audited person of findings, reasons, and rights; detection of tax discrepancies enables initiation of recovery or adjudication action. en-us Sat, 24 Jun 2017 11:53:54 +0530 Tue, 25 Jul 2017 13:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27489 Authorises tax authorities to audit registered persons by general or specific order, at the place of business or in office, with prescribed period, frequency and manner. Registered persons must receive at least fifteen working days' notice. Audits must be completed within three months of commencement, subject to a recorded written extension. "Commencement of audit" means records made available or institution of audit, whichever is later. Authorised officers may verify books, require information and assistance. On conclusion, the proper officer must notify the audited person of findings, reasons, and rights; detection of tax discrepancies enables initiation of recovery or adjudication action. Act-Rules GST - States Sat, 24 Jun 2017 11:53:54 +0530 https://www.taxtmi.com/acts?id=27489