What would be the action by the proper officer upon conclusion of the audit under GST?
Audit by Department The proper officer shall, on conclusion of audit, within 30 days inform the taxable person about his findings, reasons for findings and the taxable person’s rights and obligations in respect of such findings. [ Section 65(6) of the CGST Act 2017 ]
Special Audit: The registered person shall be given an opportunity of being heard in respect of any material gathered on the basis of special audit which is proposed to be used in any proceedings against him under this Act or the rules made thereunder. [Section 66(6) of the CGST Act 2017 ]
Note : The Taxpayer can not see the Special Audit report submitted by Chartered accountant or Cost Accountant
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