https://www.taxtmi.com/forum/issue?id=119839 Commencement of audit under Section 65 is the later of when the registered person makes available the records/documents called for or the actual institution of audit at the place of business; "actual institution" means the departmental visit and on site verification when required books and documents are produced. The audit aims to verify declared turnover, taxes, refunds and input tax credits and is to be completed within the statutory audit period from this effective commencement, with a possible extension by the commissioner. Issuance of ADT 01 is not governed by a separate two or three year limitation tied to other assessment sections. en-us Mon, 07 Apr 2025 21:16:57 +0530 Wed, 23 Apr 2025 10:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119839 Commencement of audit under Section 65 is the later of when the registered person makes available the records/documents called for or the actual institution of audit at the place of business; "actual institution" means the departmental visit and on site verification when required books and documents are produced. The audit aims to verify declared turnover, taxes, refunds and input tax credits and is to be completed within the statutory audit period from this effective commencement, with a possible extension by the commissioner. Issuance of ADT 01 is not governed by a separate two or three year limitation tied to other assessment sections. Discussion-Forum GST Mon, 07 Apr 2025 21:16:57 +0530 https://www.taxtmi.com/forum/issue?id=119839