https://www.taxtmi.com/circulars?id=71921 The commencement date should be properly recorded and communicated to the taxpayer because it starts the three-month audit period. Where completion within that period is not expected, an additional six months should be obtained from the Commissioner of CT and GST before the initial period expires. The audit report should not be issued with the word "draft" left unchanged alongside Form ADT-02; approval should be obtained through a forwarding letter or in the record. When adjournments are granted for producing required documents, the taxpayer's acknowledgment or signature should be obtained on the order sheet. en-us Mon, 05 Dec 2022 00:00:00 +0530 Thu, 05 Nov 2026 17:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71921 The commencement date should be properly recorded and communicated to the taxpayer because it starts the three-month audit period. Where completion within that period is not expected, an additional six months should be obtained from the Commissioner of CT and GST before the initial period expires. The audit report should not be issued with the word "draft" left unchanged alongside Form ADT-02; approval should be obtained through a forwarding letter or in the record. When adjournments are granted for producing required documents, the taxpayer's acknowledgment or signature should be obtained on the order sheet. Circulars GST - States Mon, 05 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71921