Audit

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....bed. (2) The officers referred to in sub-section (1) may conduct audit in their office or at the place of business of the registered taxable person. (3) The registered taxable person shall be informed by way of a notice not less than fifteen working days prior to the conduct of audit in such manner as may be prescribed. (4) The audit under sub-section (1) shall be completed within a perio....

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....roper officer may require the registered taxable person- (a) to afford him the necessary facility to verify the books of account or other documents as he may require; and (b) to furnish such information as he may require and render necessary assistance for timely completion of the audit. (8) On conclusion of audit, the proper officer shall, within thirty days, inform the regis....