https://www.taxtmi.com/acts?id=29851 The Commissioner or an authorised officer may undertake audits of registered persons, at their business or the officer's office, after prescribed prior notice; require access to books and information; complete the audit within the prescribed period subject to a reasoned extension; and must communicate findings, reasons and rights to the registered person. Detection of unpaid or short-paid tax, erroneous refunds, or wrongful input tax credit may prompt initiation of recovery or adjudicatory action under the relevant statutory provisions. en-us Wed, 05 Jul 2017 16:18:37 +0530 Fri, 04 Aug 2017 11:25:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29851 The Commissioner or an authorised officer may undertake audits of registered persons, at their business or the officer's office, after prescribed prior notice; require access to books and information; complete the audit within the prescribed period subject to a reasoned extension; and must communicate findings, reasons and rights to the registered person. Detection of unpaid or short-paid tax, erroneous refunds, or wrongful input tax credit may prompt initiation of recovery or adjudicatory action under the relevant statutory provisions. Act-Rules GST - States Wed, 05 Jul 2017 16:18:37 +0530 https://www.taxtmi.com/acts?id=29851