Section 65 – Audit by tax authorities of CGST ACT, 2017<\/p>\n
65. (1) The Commissioner or any officer authorised by him, by way of a general or a
\nspecific order, may undertake audit of any registered person for such period, at such frequency
\nand in such manner as may be prescribed.
\n(2) The officers referred to in sub-section (1) may conduct audit at the place of business
\nof the registered person or in their office.
\n(3) The registered person shall be informed by way of a notice not less than fifteen
\nworking days prior to the conduct of audit in such manner as may be prescribed.
\n(4) The audit under sub-section (1) shall be completed within a period of three months
\nfrom the date of commencement of the audit:
\nProvided that where the Commissioner is satisfied that audit in respect of such
\nregistered person cannot be completed within three months, he may, for the reasons to be
\nrecorded in writing, extend the period by a further period not exceeding six months.
\nExplanation.\u2013\u2013For the purposes of this sub-section, the expression \u201ccommencement
\nof audit\u201d shall mean the date on which the records and other documents, called for by the tax
\nauthorities, are made available by the registered person or the actual institution of audit at
\nthe place of business, whichever is later.
\n(5) During the course of audit, the authorised officer may require the registered
\nperson,\u2014
\n(i) to afford him the necessary facility to verify the books of account or other
\ndocuments as he may require;
\n(ii) to furnish such information as he may require and render assistance for
\ntimely completion of the audit.
\n(6) On conclusion of audit, the proper officer shall, within thirty days, inform the
\nregistered person, whose records are audited, about the findings, his rights and obligations
\nand the reasons for such findings.
\n(7) Where the audit conducted under sub-section (1) results in detection of tax not
\npaid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the
\nproper officer may initiate action under section 73 or section 74.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 65 – Audit by tax authorities of CGST ACT, 2017 65. (1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person for such period, at such frequency and in such manner as may be prescribed. (2) The officers referred … Continue reading “Section 65 – Audit by tax authorities of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/257"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=257"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/257\/revisions"}],"predecessor-version":[{"id":258,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/257\/revisions\/258"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=257"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=257"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=257"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}