Section 65 – Audit by Tax Authorities
Section 65 of CGST Act, 2017 – Audit by Tax Authorities Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 65 Section 65 empowers the tax authorities to conduct audit of registered persons to verify: Correctness of turnover declared Taxes paid Input tax credit availed Refund claimed Audit ensures overall compliance with the GST law. 2. Statutory Provision – Section 65 Section 65(1): The Commissioner or any officer authorised by him may undertake audit of any registered person for such period, at such frequency and in such manner as may be prescribed. Section 65(2): A notice shall be issued at least 15 working days prior to the conduct of audit in such manner as may be prescribed. Section 65(3): The audit shall be completed within a period of 3 months from the date of commencement of audit: Extendable by another 6 months Section 65(4): The proper officer shall inform th...