https://www.taxtmi.com/acts?id=27805 The Chief Commissioner or authorised officers may audit registered persons at their premises or office after giving at least fifteen working days' notice; officers may inspect books, verify records and require information and assistance. Audits must normally finish within three months of commencement, subject to a written extension of up to six months by the Chief Commissioner; commencement is when requested records are made available or audit is instituted. The proper officer must communicate findings, reasons and rights within thirty days, and detected discrepancies permit initiation of statutory assessment and recovery proceedings. en-us Mon, 26 Jun 2017 14:15:32 +0530 Tue, 27 Jun 2017 12:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27805 The Chief Commissioner or authorised officers may audit registered persons at their premises or office after giving at least fifteen working days' notice; officers may inspect books, verify records and require information and assistance. Audits must normally finish within three months of commencement, subject to a written extension of up to six months by the Chief Commissioner; commencement is when requested records are made available or audit is instituted. The proper officer must communicate findings, reasons and rights within thirty days, and detected discrepancies permit initiation of statutory assessment and recovery proceedings. Act-Rules GST - States Mon, 26 Jun 2017 14:15:32 +0530 https://www.taxtmi.com/acts?id=27805