https://www.taxtmi.com/acts?id=28526 Section 65 empowers the Commissioner or authorised officers to audit registered persons, at business premises or office, after giving at least fifteen working days' notice. Audits should be completed within three months, extendable in writing by the Commissioner for a further period not exceeding six months; commencement means the later of records being made available or actual institution of audit. Officers may verify books, require information and assistance. On conclusion the proper officer must communicate findings, rights, obligations and reasons within thirty days. Detection of tax shortfall or wrongly claimed input tax credit may lead to initiation of recovery action under the relevant tax provisions. en-us Thu, 29 Jun 2017 16:53:33 +0530 Thu, 03 Aug 2017 12:03:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28526 Section 65 empowers the Commissioner or authorised officers to audit registered persons, at business premises or office, after giving at least fifteen working days' notice. Audits should be completed within three months, extendable in writing by the Commissioner for a further period not exceeding six months; commencement means the later of records being made available or actual institution of audit. Officers may verify books, require information and assistance. On conclusion the proper officer must communicate findings, rights, obligations and reasons within thirty days. Detection of tax shortfall or wrongly claimed input tax credit may lead to initiation of recovery action under the relevant tax provisions. Act-Rules GST - States Thu, 29 Jun 2017 16:53:33 +0530 https://www.taxtmi.com/acts?id=28526