https://www.taxtmi.com/article/detailed?id=12321 Where a GST audit discloses tax not paid or short paid, or input tax credit wrongly availed or utilised, the proper officer may initiate proceedings under the tax recovery provisions on the basis of the audit report; the audit report need not record findings of fraud or wilful misstatement for such initiation, and a later procedural amendment to audit notice rules applies to notices issued after its commencement. en-us Wed, 14 Feb 2024 11:06:43 +0530 Wed, 14 Feb 2024 11:06:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12321 Where a GST audit discloses tax not paid or short paid, or input tax credit wrongly availed or utilised, the proper officer may initiate proceedings under the tax recovery provisions on the basis of the audit report; the audit report need not record findings of fraud or wilful misstatement for such initiation, and a later procedural amendment to audit notice rules applies to notices issued after its commencement. Articles Goods and Services Tax - GST Wed, 14 Feb 2024 11:06:43 +0530 https://www.taxtmi.com/article/detailed?id=12321