Section 65

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ection 65<br> Query (Issue) Started By: - NARENDER YARRAGORLA Dated:- 26-12-2021 Last Reply Date:- 26-12-2021 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>Is there any chance to get audit u....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nder section 65 after getting notice u/s 73/74 for any financial year? Reply By Shilpi Jain: The Reply: There is no bar for audit after SCN. Reply By KASTURI SETHI: The Reply: Answer is yes. The ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issuance of SCN whether under Section 73 or 74 in any financial year, is not the end of the road for the department. Issuance of SCN is not closure of the chapter for a particular period for tax-payer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... The purpose of audit under Section 65 is to detect short levy/non-levy of tax. Sometimes issue may be different but the period of SCN may be same and sometimes issue may be same but period may be di....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fferent.<br> Discussion Forum - Knowledge Sharing ....