Section 65, Goods and Services Tax - GST

[NARENDER YARRAGORLA]

Is there any chance to get audit under section 65 after getting notice u/s 73/74 for any financial year?

Posts / Replies

[Shilpi Jain]

There is no bar for audit after SCN.

[KASTURI SETHI]

Answer is yes. The issuance of SCN whether under Section 73 or 74 in any financial year, is not the end of the road for the department. Issuance of SCN is not closure of the chapter for a particular period for tax-payer. The purpose of audit under Section 65 is to detect short levy/non-levy of tax. Sometimes issue may be different but the period of SCN may be same and sometimes issue may be same but period may be different.