Revised Model GST Law ( Nov 2016)
Section 65 Revised Model GST Law ( Nov 2016)
- Power of CAG to call for information for audit
The proper officer shall, upon request made in this behalf, make available to the Comptroller and Auditor General of India or an officer authorised by him, information, records and returns furnished under the Act, required for conduct of audit as required under the Comptroller and Auditor General’s (Duties, Powers and Conditions of Service) Act (56 of 1971).