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Gst departmental audit u/s 65 of the act
An assessee has received a departmental gst audit from 2017 to 2023 in january 2024. I wanted to understand whether department can issue the notice in form ADT -01 to the assessee for the year 2017 and 2018 or not.
Replies (2)
As per rule 101( please read rule 101 by search on Google)
(Sub rule 1)
The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year [or part thereof] 1 or multiples thereof.
(Sub rule 1)
The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year [or part thereof] 1 or multiples thereof.
Yes as per Rule 101 department can issue the notice in form ADT -01 to the assessee for the year 2017 and 2018 as audit conducted by the department under Section 74 of CGST Act, 2017
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