Audit under GST by Tax Authorities: reasons required ?
Whether any reason to believe or evidence is required for initiate audit under Section 65 (Audit byTax Authorities ) ?
No, Section 65 does not specify any such requirements.
The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person for such period, at such frequency and in such manner as may be prescribed. [ Section 65 (1) of CGST Act ]
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