Section 65 audit by department

why department take gst audit under section 65. what is purposes of this audit.
how to process it.
what are the requirement of officer
Replies (3)
Self Assessment is the norm of GST law & Audit is to ensuring that books of accounts are properly maintained by taxpayer as prescribe by Law.
In short its basically scrutiny of Returns
What type of documents demanded by officer.
thanks a lot

1.Copy GST Returns 

2. ,inward outward supplies ledger

3.Copy of Annual return 9, 9C

 4.Copy of Balance sheet with Audit report

 

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