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IN THIS ISSUE

Background

In terms of section 65 of the CGST Act, the Commissioner or any officer authorized by him may undertake audit of any registered person for such period and frequency, in the manner to be prescribed. The selection of taxable persons for audit is done based on factors such as risk element, total tax payment, turnover, business segment, etc.

Audit initiated by Commissioner or officer authorized by him:

• Section 65 authorizes conduct of audit by the Commissioner...