Duration of audit

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erever necessary, for each category would be as under: i. Large taxpayers - 6 to 8 working days ii. Medium taxpayers - 4 to 6 working days. iii. Small taxpayers - 2 to 4 working days (including audit of the Deductor, who fall under the provisions of Section 51 of CGST Act, 2017 {who pay TDS} and operators who collect tax at source as per provisions of Section 52 of CGST Act, 2017) The above....