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    Audit by Tax Authorities - Section 65 of CGST Act

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    Navya
    Section 65 of the Central Goods and Services Act allows the Commissioner or authorized officer to audit any registered person. Audits can be conducted at the registered person's place of business or in the office of the tax authorities. Registered persons must be informed at least 15 days prior to an audit. Audits must be completed within 3 months but can be extended up to 6 months total if needed. During an audit, authorities may require records and assistance from the registered person. If tax evasion is found, penalties can be imposed.

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    Audit by Tax Authorities - Section 65 of CGST Act

    Uploaded by

    Navya
    22 views2 pages
    Section 65 of the Central Goods and Services Act allows the Commissioner or authorized officer to audit any registered person. Audits can be conducted at the registered person's place of business or in the office of the tax authorities. Registered persons must be informed at least 15 days prior to an audit. Audits must be completed within 3 months but can be extended up to 6 months total if needed. During an audit, authorities may require records and assistance from the registered person. If tax evasion is found, penalties can be imposed.

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    Audit by tax authorities _ Section 65 of CGST Act

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    Section 65 of the Central Goods and Services Act allows the Commissioner or authorized officer to audit any registered person. Audits can be conducted at the registered person's place of business or in the office of the tax authorities. Registered persons must be informed at least 15 days prior to an audit. Audits must be completed within 3 months but can be extended up to 6 months total if needed. During an audit, authorities may require records and assistance from the registered person. If tax evasion is found, penalties can be imposed.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    22 views2 pages

    Audit by Tax Authorities - Section 65 of CGST Act

    Uploaded by

    Navya
    Section 65 of the Central Goods and Services Act allows the Commissioner or authorized officer to audit any registered person. Audits can be conducted at the registered person's place of business or in the office of the tax authorities. Registered persons must be informed at least 15 days prior to an audit. Audits must be completed within 3 months but can be extended up to 6 months total if needed. During an audit, authorities may require records and assistance from the registered person. If tax evasion is found, penalties can be imposed.

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    Search for GST and help with GSTZen

    GSTZen > GSTZen Resources > GST Acts, Notifications, Circulars,


    Orders > GST Acts > The Central Goods and Services Act, 2017 > Audit
    by tax authorities | Section 65 of CGST Act

    The Central Goods and Services


    Act, 2017 (CGST Act)
    ⟵ Section 64 Section 66 ⟶

    CHAPTER XIII
    AUDIT
    Section 65 – Audit by
    tax authorities
    CGST ACT 2017

    (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 to in sub-section (1) may conduct audit at the
    place of business
    of the registered person or in their office.

    (3) The registered 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 period
    of three months
    from the date of commencement of the audit:

    Provided that where the Commissioner is satisfied that audit in respect


    of such
    registered person cannot be completed within three months, he
    may, for the reasons to be
    recorded in writing, extend the period by a
    further period not exceeding six months.

    Explanation.––For the purposes of this sub-section, 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 institution of audit at
    the
    place of business, whichever is later.

    (5) During the course of audit, the authorised officer may require the
    registered
    person,—

    (i) to afford him the necessary facility to verify the books of account or
    other
    documents as he may require;

    (ii) to furnish such information as he may require and render assistance


    for
    timely completion of the audit.

    (6) On conclusion of audit, the proper officer shall, within thirty days,
    inform the
    registered person, whose records are audited, about the
    findings, his rights and obligations
    and the reasons for such findings.

    (7) Where the audit conducted under sub-section (1) results in detection
    of tax not
    paid or short paid or erroneously refunded, or input tax credit
    wrongly availed or utilised, the
    proper officer may initiate action under
    section 73 or section 74.

    ⟵ Section 64 Section 66 ⟶
    gst-act

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