TaxTMI 
TaxTMI 
audt under 65 etc
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....udt under 65 etc<br> Query (Issue) Started By: - AIJAZ KAZI Dated:- 7-4-2025 Last Reply Date:- 23-4-2025 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>Respected experts what is the time span to issue notice GST ADT-01 under sec 65 (GST audit) is it 2 years from the date of filing annual return for that financial year or 3 years from the date of filing annual return(as per sec 73).and ca....
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....n i challenge the notice issued after this time span. please help me out. Reply By AIJAZ KAZI: The Reply: my second query the time period to finish the audit under sec 65 is 3 months with further extension of 6 months from the commissioner. the date starts from the day the documents asked by the dept and is submitted by the dealer or actual institution of audit at place of busines....
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....s. now what this actual institution means.is it the day when the audit starts from the place of business of the dealer or visits done by audit officers when audit is done from the dept. Reply By KALLESHAMURTHY MURTHY: The Reply: Dear Sir, The purpose of the Audit under Sec. 65 is to verify the correctness of turnover declared, taxes paid, refund claimed, and input tax credit availed, and....
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.... to assess the compliance with the provisions of the CGST Act. It can be understood from this provision that the audit is to be initiated by the Department after the due date for filing the returns. The due date for filing the Annual Return is usually 31st December of the succeeding year unless the CBIC extends the due date. As per Rule 101, the audit is to be conducted for a financial year or mul....
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....tiple thereof. So, there is no concept of time span to issue notice -Form GST ADT-01 under sec 65 after 2 years of annual return is filed. Regarding the second query, as per Explanation u/s 65, 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 institutio....
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....n of audit at the place of business, whichever is later. The actual institution means, the ADT-01 is issued intimating to visit the business premises, and verification of books of accounts starts when all the required books of accounts and documents are produced on the date of visit. So, the effective date of the audit commenced after complying with all documents and clarifications for audit que....
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....ries needed. The audit is to be completed within 3 months from the effective date. Invoking of Sec. 73 or 74 has no relevance to the time span for the issue of ADT-01. Challenging the Notice -ADT-01 can be made if you have any other reasons. The above are my views only.<br> Discussion Forum - Knowledge Sharing ....