As per the Section 65 of CGST Act the Commissioner or any authorized officer may issue notice for audit. 15 days prior notice is required to be given in Form GST ADT-01, to the registered person before commencing the GST audit. The notice contains the period of audit, date of visit by officers, documents required to be submitted for initial desk review, and seeking the information about the designated person for coordination with the department on behalf of the registered person.
Coverage: -
Burning Issues in GST, being raised by the Authority while conducting the audit.
