https://www.taxtmi.com/manuals?id=2594 Section 65 empowers the Commissioner or an authorised officer to audit any registered person for a financial year or part thereof following notice in Form ADT 01; audits must ordinarily finish within three months from commencement, extendable once for up to six months. Commencement is the later of records being made available or actual institution of audit. The authorised officer shall verify books, returns, turnovers, exemptions, tax rates, input tax credit and refunds, require assistance and information, record observations, allow the taxable person to reply, and communicate findings in FORM GST ADT 02; detected tax discrepancies may trigger tax determination proceedings. en-us Fri, 07 Apr 2023 16:35:00 +0530 Thu, 13 Mar 2025 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2594 Section 65 empowers the Commissioner or an authorised officer to audit any registered person for a financial year or part thereof following notice in Form ADT 01; audits must ordinarily finish within three months from commencement, extendable once for up to six months. Commencement is the later of records being made available or actual institution of audit. The authorised officer shall verify books, returns, turnovers, exemptions, tax rates, input tax credit and refunds, require assistance and information, record observations, allow the taxable person to reply, and communicate findings in FORM GST ADT 02; detected tax discrepancies may trigger tax determination proceedings. Manuals GST Fri, 07 Apr 2023 16:35:00 +0530 https://www.taxtmi.com/manuals?id=2594