https://www.taxtmi.com/article/detailed?id=8916 Section 65 authorises audit of any registered person, at the place of business or the officer's office, for a financial year or part thereof; audit commencement depends on availability of records. The department must complete audit within a statutory period, with a recorded extension possible. Officers may require facilities, documents and assistance; on conclusion they must communicate findings, reasons and the auditee's rights. Detection of tax not paid, short paid, or input tax credit wrongly availed or utilized may trigger proceedings and issuance of a show cause notice under the GST recovery provisions. en-us Sat, 25 Jan 2020 20:26:47 +0530 Sat, 25 Jan 2020 20:26:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8916 Section 65 authorises audit of any registered person, at the place of business or the officer's office, for a financial year or part thereof; audit commencement depends on availability of records. The department must complete audit within a statutory period, with a recorded extension possible. Officers may require facilities, documents and assistance; on conclusion they must communicate findings, reasons and the auditee's rights. Detection of tax not paid, short paid, or input tax credit wrongly availed or utilized may trigger proceedings and issuance of a show cause notice under the GST recovery provisions. Articles Goods and Services Tax - GST Sat, 25 Jan 2020 20:26:47 +0530 https://www.taxtmi.com/article/detailed?id=8916