What is meant by 'commencement of audit' with reference to section 65 of the CGST Act, 2017? Also state the time limit for the completion of the…
CA Final · Indirect Tax Laws · PYQS · September 2025
What is meant by 'commencement of audit' with reference to section 65 of the CGST Act, 2017? Also state the time limit for the completion of the audit in such cases.
Suggested Answer and Working Notes:
Alternative Commencement of audit means: (i) the date on which records and other documents, called for by tax authorities, are made available by the registered person or (ii) the date of actual institution of audit at the place of business, whichever is later. The audit is required to be completed within 3 months (further extendable by maximum 6 months) from the date of commencement of audit.
Topics: Assessment and Audit, Offences and Penalties and Ethical Aspects under GST
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