https://www.taxtmi.com/article/detailed?id=9027 GST audit permits the Commissioner or authorised officer to examine a registered person's records, books and documents to verify turnover, exemptions, tax rates, input tax credit and refunds; requires at least fifteen working days' notice in form GST ADT-01; applies to specified audit periods; commences when records are made available or audit is instituted; must normally be completed within three months with possible extension for reasons recorded by the Commissioner; findings are communicated within thirty days and reported in GST ADT-02; discrepancies are communicated and may lead to tax recovery proceedings. en-us Mon, 30 Mar 2020 10:12:00 +0530 Mon, 30 Mar 2020 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9027 GST audit permits the Commissioner or authorised officer to examine a registered person's records, books and documents to verify turnover, exemptions, tax rates, input tax credit and refunds; requires at least fifteen working days' notice in form GST ADT-01; applies to specified audit periods; commences when records are made available or audit is instituted; must normally be completed within three months with possible extension for reasons recorded by the Commissioner; findings are communicated within thirty days and reported in GST ADT-02; discrepancies are communicated and may lead to tax recovery proceedings. Articles Goods and Services Tax - GST Mon, 30 Mar 2020 10:12:00 +0530 https://www.taxtmi.com/article/detailed?id=9027