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    <title>Time Limit to Audit u/s 65</title>
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    <description>There is no fixed due date to initiate a GST audit under section 65; the commissioner may order a suo moto audit with 15 day notice. The audit must be completed within three months, extendable by six months, after which the department issues a show cause notice under the demand provisions and completes demand proceedings within the limitation period measured from the annual return&#039;s due date.</description>
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