GST Audit by the Tax Authorities Under Section 65

GST Audit by Tax Authorities

The Commissioner or an Officer authorized by him undertakes the audit of the registered person under section 65 of the CGST Act. This is done for such period, at such intervals and in a manner as specified in the general or specific order. The concerned officers may carry out this audit at the place of business of the registered person or his office.

Further, the tax authorities must intimate the registered tax person of such an audit through a notice. This notice must be sent to the registered person not less than 15 days before initiating such an audit in Form GST ADT-01.

Also, such an audit must be completed within 3 months from the date of commencement of the audit. However, the Commissioner can choose to extend the time period if he believes that the audit cannot be completed within 3 months. Further, he can choose to extend the period of such an audit to a maximum of 6 months. Thus, he can do so after he records the reasons for such an extension in writing.

Finally, the concerned officer will intimate the registered person about his final findings of the audit in Form ADT-02.

GST Audit by Tax Authorities

GST Audit: Applicability, Rules and Procedure – Click Here !
GST Special Audit – Click Here !

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