TaxTMI 
TaxTMI 
TaxTMI 
Time Limit for conclution of Audit
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....ime Limit for conclution of Audit<br> Query (Issue) Started By: - VENU K Dated:- 23-8-2025 Last Reply Date:- 23-8-2025 Goods and Services Tax - GST<br>Got 1 Reply<br>GST<br>In a departmental audit the....
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....se were the timelines as recorded and confirmed by the department 1. ADT 01 issued on 18.12.2023 2. Audit Visit to Regd persons premises 06.08.2024 3. Complete Submission of details sought as ....
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....accepted by department 25.09.2024 4. Audit observation under Rule 101(4) 14.11.2024 5. Extension granted by commissioner for 3 months as per proviso to Sec 65(4) on 27.12.2024 6. Final A....
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....udit Report in ADT 02 issued on 12.02.2025 Our contention is that 3 months to complete audit as per Sec 65(4) expires on 24.12.2024 ie three months after date of records were made available. Th....
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....erefore the audit gets time barred on 24.12.2024. Commissioner has no power to grant extension to an already time barred audit on 27.12.2024. Experts views solicited on this matter. Please note that....
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.... the date of commencement of audit was confirmed as 25.09.2024 by the Department in the SCN. Reply By Sadanand Bulbule: The Reply: In my opinion, the audit proceedings culminating in ADT-02 dated 12....
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..../02/2025 are time barred under Section 65[4] and laible to be set aside. Make a representation highlighting factual & legal position to the Proper officer. Or else move straight way to Hi....
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....gh Court on lack of jurisdiction.<br> Discussion Forum - Knowledge Sharing ....