https://www.taxtmi.com/article/detailed?id=10825 Final GST audit reports must be issued only after considering the assessee's reply to the draft audit report. The three month audit completion period begins when the records called for are made available, and while the period may be extended for recorded reasons, the department must give the assessee an opportunity to reply and then issue the final report after considering that reply, preserving the procedural right to be heard and the notice requirement by Form GST ADT-01. en-us Tue, 22 Nov 2022 09:06:01 +0530 Tue, 22 Nov 2022 09:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10825 Final GST audit reports must be issued only after considering the assessee's reply to the draft audit report. The three month audit completion period begins when the records called for are made available, and while the period may be extended for recorded reasons, the department must give the assessee an opportunity to reply and then issue the final report after considering that reply, preserving the procedural right to be heard and the notice requirement by Form GST ADT-01. Articles Goods and Services Tax - GST Tue, 22 Nov 2022 09:06:01 +0530 https://www.taxtmi.com/article/detailed?id=10825