https://www.taxtmi.com/article/detailed?id=13748 Explains the GST audit framework distinguishing tax authority audits, special audits and turnover based audits; scope includes verification of turnover, taxes, refunds and input tax credit and compliance. Details procedural rules: notice in Form GST ADT 1, audit place, and the statutory three month completion period with possible six month extension; the Explanation defines commencement of audit as the later of when records called for are made available or actual institution of audit. Describes obligations of the registered person, post audit communication in Form GST ADT 02 and initiation of tax proceedings on audit discrepancies. en-us Sat, 08 Mar 2025 08:32:57 +0530 Sat, 08 Mar 2025 08:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13748 Explains the GST audit framework distinguishing tax authority audits, special audits and turnover based audits; scope includes verification of turnover, taxes, refunds and input tax credit and compliance. Details procedural rules: notice in Form GST ADT 1, audit place, and the statutory three month completion period with possible six month extension; the Explanation defines commencement of audit as the later of when records called for are made available or actual institution of audit. Describes obligations of the registered person, post audit communication in Form GST ADT 02 and initiation of tax proceedings on audit discrepancies. Articles Goods and Services Tax - GST Sat, 08 Mar 2025 08:32:57 +0530 https://www.taxtmi.com/article/detailed?id=13748