https://www.taxtmi.com/acts?id=27663 Section 65 authorises the Commissioner or an authorised officer to audit any registered person in a prescribed manner, at the business premises or office, after prior notice. The audit must be completed within a prescribed period subject to a single written extension by the Commissioner; "commencement of audit" depends on availability of records or actual institution of audit. The officer may verify books, require information and assistance, and must inform the person of findings, rights and reasons. Detection of tax discrepancies or wrongly availed input tax credit enables initiation of assessment proceedings under the relevant provisions. en-us Mon, 26 Jun 2017 09:59:28 +0530 Tue, 27 Jun 2017 18:00:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27663 Section 65 authorises the Commissioner or an authorised officer to audit any registered person in a prescribed manner, at the business premises or office, after prior notice. The audit must be completed within a prescribed period subject to a single written extension by the Commissioner; "commencement of audit" depends on availability of records or actual institution of audit. The officer may verify books, require information and assistance, and must inform the person of findings, rights and reasons. Detection of tax discrepancies or wrongly availed input tax credit enables initiation of assessment proceedings under the relevant provisions. Act-Rules GST - States Mon, 26 Jun 2017 09:59:28 +0530 https://www.taxtmi.com/acts?id=27663