What is meant by commencement of GST audit?

  • The term ‘commencement of audit’ is important because audit has to be completed within a given time frame in reference to this date of commencement.
  • Commencement of audit means the later of the following:

a) the date on which the records/accounts called for by the audit authorities are made available to them, or

b) the actual institution of audit at the place of business of the taxpayer.

560 total views, 2 views today

Please follow and like us:

Leave a Reply

Your email address will not be published. Required fields are marked *

error: Content is protected !!