Section 65 of CGST Act,2017 -Audit by tax authorities

Section 65 of CGST Act,2017 from bare act :
(1) The Commissioner or any officer authorised by him, by way of a general or aspecific order, may undertake audit of any registered person for such period, at such frequencyand in such manner as may be prescribed.
(2) The officers referred to in sub-section (1) may conduct audit at the place of businessof the registered person or in their office.
(3) The registered person shall be informed by way of a notice not less than fifteenworking days prior to the conduct of audit in such manner as may be prescribed.
(4) The audit under sub-section (1) shall be completed within a period of three monthsfrom the date of commencement of the audit:
Provided that where the Commissioner is satisfied that audit in respect of suchregistered person cannot be completed within three months, he may, for the reasons to berecorded in writing, extend the period by a further period not exceeding six months.
Explanation.For the purposes of this sub-section, the expression commencementof audit shall mean the date on which the records and other documents, called for by the taxauthorities, are made available by the registered person or the actual institution of audit atthe place of business, whichever is later.
(5) During the course of audit, the authorised officer may require the registeredperson,

(i) to afford him the necessary facility to verify the books of account or otherdocuments as he may require;

(ii) to furnish such information as he may require and render assistance fortimely completion of the audit.

(6) On conclusion of audit, the proper officer shall, within thirty days, inform theregistered person, whose records are audited, about the findings, his rights and obligationsand the reasons for such findings.
(7) Where the audit conducted under sub-section (1) results in detection of tax notpaid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, theproper officer may initiate action under section 73 or section 74.

CHAPTER XIII

AUDIT

Chapter XIII of the CGST Act,2017 covers two sections relating to AUDITunder GST. All thesesections from the CGST Act,2017 are available for your ready reference.
Section 65 :Audit by taxauthorities
Section 66 :Special audit