Calling for documents from the Registered Taxpayer

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Full Text of the Document

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..../ documents which are necessary for conducting audit. In case the Registered Person does not respond to the letter, a reminder should be issued within reasonable time. In case the registered person is not volunteering to submit the same on the basis of letters issued by the auditor, another letter should be issued giving details of penal provisions contained in Section 122, 123 and 125 of the CGST....