https://www.taxtmi.com/manuals?id=7870 GST audit is a detailed examination of records, returns and documents to verify correctness of declared turnover, taxes paid, refunds claimed and input tax credit availed and to assess compliance. Section 65 empowers the Commissioner or authorised officers to conduct audits with prescribed notice, place, time-limits and procedural requirements; detection of discrepancies may trigger statutory proceedings. Section 71 provides access to business premises and electronic records. Rule 101 prescribes audit periods, notice and reporting forms and requires verification, opportunity to reply and finalisation of findings. en-us Wed, 26 Mar 2025 13:16:00 +0530 Thu, 27 Mar 2025 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7870 GST audit is a detailed examination of records, returns and documents to verify correctness of declared turnover, taxes paid, refunds claimed and input tax credit availed and to assess compliance. Section 65 empowers the Commissioner or authorised officers to conduct audits with prescribed notice, place, time-limits and procedural requirements; detection of discrepancies may trigger statutory proceedings. Section 71 provides access to business premises and electronic records. Rule 101 prescribes audit periods, notice and reporting forms and requires verification, opportunity to reply and finalisation of findings. Manuals GST Wed, 26 Mar 2025 13:16:00 +0530 https://www.taxtmi.com/manuals?id=7870