https://www.taxtmi.com/forum/issue?id=117948 The proper officer must inform the registered person of audit findings, rights, obligations and reasons within the statutory 30 day period after audit conclusion, using the prescribed audit report (Form ADT 02). Although the provision uses "shall," neither the statute nor the rules specify a consequence for missing the timeline; once an audit report triggers a demand intimation or show cause notice, subsequent proceedings lie with the proper officer. Disputes commonly turn on proving the audit's date of conclusion and whether any delay affords a viable challenge to ensuing demands. en-us Sun, 08 May 2022 22:26:42 +0530 Thu, 23 Jan 2025 15:54:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117948 The proper officer must inform the registered person of audit findings, rights, obligations and reasons within the statutory 30 day period after audit conclusion, using the prescribed audit report (Form ADT 02). Although the provision uses "shall," neither the statute nor the rules specify a consequence for missing the timeline; once an audit report triggers a demand intimation or show cause notice, subsequent proceedings lie with the proper officer. Disputes commonly turn on proving the audit's date of conclusion and whether any delay affords a viable challenge to ensuing demands. Discussion-Forum GST Sun, 08 May 2022 22:26:42 +0530 https://www.taxtmi.com/forum/issue?id=117948