https://www.taxtmi.com/acts?id=29643 The Commissioner or an authorised officer may audit a registered person in prescribed manner and place, following notice of not less than fifteen working days. The audit must be completed within three months of commencement, subject to a recorded extension by the Commissioner for not more than six further months; commencement is when requested records are made available or the audit actually starts, whichever is later. Officers may inspect books, require information and assistance; on conclusion the proper officer must inform the registered person of findings and reasons, and may initiate action where tax is found unpaid or input credit wrongly availed. en-us Wed, 05 Jul 2017 10:04:09 +0530 Wed, 16 Aug 2017 18:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29643 The Commissioner or an authorised officer may audit a registered person in prescribed manner and place, following notice of not less than fifteen working days. The audit must be completed within three months of commencement, subject to a recorded extension by the Commissioner for not more than six further months; commencement is when requested records are made available or the audit actually starts, whichever is later. Officers may inspect books, require information and assistance; on conclusion the proper officer must inform the registered person of findings and reasons, and may initiate action where tax is found unpaid or input credit wrongly availed. Act-Rules GST - States Wed, 05 Jul 2017 10:04:09 +0530 https://www.taxtmi.com/acts?id=29643