audit under sec65, Goods and Services Tax - GST

[AIJAZ KAZI]

my second query

the time period to finish the audit under sec 65 is 3 months with further extension of 6 months from the commissioner.the date starts from from the day the documents asked by the dept and is submitted by the dealer or actual institution of audit at place of business.now what this actual institution means.is it the day when the audit starts from the place of business of the dealer or visits done by audit officers when audit is done from the dept.

Posts / Replies

[KASTURI SETHI]

'The term, 'actual institution of audit'  means actual commencement of audit. The word, 'institution' refers to the initial action.