https://www.taxtmi.com/acts?id=28057 The Commissioner or authorised officer may audit any registered person, at business premises or office, after giving not less than fifteen working days' notice. Audits are to be completed within three months of commencement, extendable for reasons recorded in writing for up to a further six months. Authorised officers may access books, require information and assistance. On conclusion the proper officer must notify the registered person of findings, reasons, and rights within thirty days. Detection of unpaid or short-paid tax, erroneous refunds, or wrongly availed or utilised input tax credit may lead to proceedings under the relevant assessment provisions. en-us Tue, 27 Jun 2017 14:08:38 +0530 Thu, 06 Jul 2017 14:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28057 The Commissioner or authorised officer may audit any registered person, at business premises or office, after giving not less than fifteen working days' notice. Audits are to be completed within three months of commencement, extendable for reasons recorded in writing for up to a further six months. Authorised officers may access books, require information and assistance. On conclusion the proper officer must notify the registered person of findings, reasons, and rights within thirty days. Detection of unpaid or short-paid tax, erroneous refunds, or wrongly availed or utilised input tax credit may lead to proceedings under the relevant assessment provisions. Act-Rules GST - States Tue, 27 Jun 2017 14:08:38 +0530 https://www.taxtmi.com/acts?id=28057