CA Niteshkumar Delvadiya

Section  65.  Audit by tax authorities.- (1) Authority and Period of Audit: Ø   The Commissioner or any officer authorised by him, Ø   may undertake audit Ø   for such period, (year/ part of year / multiple years) Ø   at such frequency Ø   in such manner as may be prescribed. (2) Place of Audit: Ø   The officers Ø   may conduct audit Ø   at the place of business Ø   or in their office. (3) Notice for Audit: Ø   The registered person shall be informed by way of a notice (GST ADT – 01) Ø   not less than fifteen working days prior Ø   to the conduct of audit in such manner  as may be prescribed . (4) Time limit to complete audit: Ø   The audit shall be completed Ø   within a period of three months Ø   from the date of commencement of the audit: Ø     Ø   Provided  that Commissioner Ø   may extend the period Ø   for the reasons to be recorded in writing Ø   by a further period not exceeding six months Ø     Ø   Explanation .- "commen

Section 74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful- misstatement or suppression of facts.- (1) Proper office has evidence of tax not paid or input wrongly claimed: Ø   Where it appears to the proper officer that Ø   any tax - not paid / short paid / erroneously refunded Ø   or input tax credit - wrongly availed / utilised Ø   by reason of fraud, or any wilful-misstatement or suppression of facts to evade tax, Ø   he shall serve notice on the person Ø   requiring him to show cause Ø   as to why he should not pay the amount specified in the notice along with interest and penalty. (2) Time limit to issue notice: Ø   The proper officer Ø   shall issue the notice Ø   at least six months prior to issuance of order. (3) Officer may serve statement for other periods also: Ø   A notice has been issued for any period Ø   the proper officer may serve a stat