https://www.taxtmi.com/forum/issue?id=119404 Section 65(4) prescribes a limited period for completion of GST audits, with extension available only on Commissioner recorded reasons; the statutory explanation of the date of commencement of audit-when records are made available or audit is instituted-affects whether time limits were observed and can be used by revenue to justify continued audit activity. Taxpayers alleging procedural lapse should demand reasoned treatment of such objections, seek documentary proof of any authorized extension, and concurrently contest substantive audit findings with detailed records. en-us Fri, 15 Nov 2024 11:06:58 +0530 Fri, 24 Jan 2025 10:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119404 Section 65(4) prescribes a limited period for completion of GST audits, with extension available only on Commissioner recorded reasons; the statutory explanation of the date of commencement of audit-when records are made available or audit is instituted-affects whether time limits were observed and can be used by revenue to justify continued audit activity. Taxpayers alleging procedural lapse should demand reasoned treatment of such objections, seek documentary proof of any authorized extension, and concurrently contest substantive audit findings with detailed records. Discussion-Forum GST Fri, 15 Nov 2024 11:06:58 +0530 https://www.taxtmi.com/forum/issue?id=119404