https://www.taxtmi.com/acts?id=29465 The Commissioner or an authorised officer may audit any registered person at their premises or the officer's office after giving prescribed advance notice; the officer may access books and require information and assistance. The audit must be completed within a prescribed time subject to a single recorded extension; the proper officer must promptly communicate findings, reasons and rights to the audited person. Detection of unpaid or short paid tax, erroneous refunds or wrongful input tax credit use may lead to initiation of statutory recovery and assessment proceedings. en-us Tue, 04 Jul 2017 15:19:16 +0530 Thu, 27 Jul 2017 18:22:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29465 The Commissioner or an authorised officer may audit any registered person at their premises or the officer's office after giving prescribed advance notice; the officer may access books and require information and assistance. The audit must be completed within a prescribed time subject to a single recorded extension; the proper officer must promptly communicate findings, reasons and rights to the audited person. Detection of unpaid or short paid tax, erroneous refunds or wrongful input tax credit use may lead to initiation of statutory recovery and assessment proceedings. Act-Rules GST - States Tue, 04 Jul 2017 15:19:16 +0530 https://www.taxtmi.com/acts?id=29465