Section 65 of CGST Act, 2017 : Section 65: Audit By Tax Authorities

CGST Act, 2017

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Explanation using Example

Imagine a scenario where the Commissioner of Goods and Services Tax (GST) decides to audit a local electronics store, 'TechGear Pvt. Ltd.', which is a registered person under the GST Act. The Commissioner authorizes an officer to conduct the audit for the financial year 2021-22 to ensure compliance with GST regulations.

TechGear Pvt. Ltd. receives a notice 20 days before the scheduled audit, informing them about the upcoming audit process. This notice is in accordance with the law that requires at least a fifteen-day notice period.

The audit begins on the scheduled date, and the o...

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