Audit by tax authorities Section 65

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....f CGST Act) is by a Chartered accountant or Cost accountant. * every registered person whose aggregate turnover during the financial year exceeds ₹ 2 crore shall get his account audited by Chartered Accountant or Cost Accountant and furnish a copy of audit annual accounts and reconciliation statement in Form GSTR-9C under section 35 of CGST Act . * In the Second type of audit (as per section 65 of CGST Act), which is the normal audit, * the commissioner or any officer authorised by him, may undertake audit of any registered person for such period, at such frequency and in such manner as may be prescribed. * In the Third type of audit (as per section 66 of CGST Act) is called the Special Audit. * In the special audi....

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....section 65(5), the expression "commencement of audit" shall mean * the date on which the records and other documents, called for by the tax authorities, are made available by the registered person or * the actual institution of audit at the place of business, whichever is later. How to conduct audit   [Section 65(5) read with rule 101(3) of CGST Rules] The proper officer authorised to conduct audit of the records and the books of account of the registered person shall, with the assistance of the team of officers and officials accompanying him, * verify the documents on the basis of which the books of account are maintained and * the returns and statements furnished under the provisions of the Act and the ru....