https://www.taxtmi.com/article/detailed?id=11842 Section 65 confines audit powers to registered persons, tying the statutory audit mechanism to an operational, registered business; once registration is cancelled due to business closure, the audit procedure under Section 65 does not apply. The audit requirements-notice, place, time limits and reporting-therefore operate only for extant registered concerns. Tax authorities, however, remain able to invoke assessment and recovery provisions of the GST framework to determine and collect any tax liabilities arising from closed entities. en-us Wed, 13 Sep 2023 09:24:40 +0530 Wed, 13 Sep 2023 09:24:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11842 Section 65 confines audit powers to registered persons, tying the statutory audit mechanism to an operational, registered business; once registration is cancelled due to business closure, the audit procedure under Section 65 does not apply. The audit requirements-notice, place, time limits and reporting-therefore operate only for extant registered concerns. Tax authorities, however, remain able to invoke assessment and recovery provisions of the GST framework to determine and collect any tax liabilities arising from closed entities. Articles Goods and Services Tax - GST Wed, 13 Sep 2023 09:24:40 +0530 https://www.taxtmi.com/article/detailed?id=11842