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    Section 65 of CGST Act: A Comprehensive Guide to GST Audits by Tax Authorities

    Section 65 of the CGST Act: A Comprehensive Guide to GST Audits by Tax Authorities

    Under Goods & Services Tax (GST), audit is defined under Section 2(13).

    Gst audit limit

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    • Today, we will analyze one of the actions under GST Law; Section 65-where audits are carried out by tax authorities as mentioned in Section 61.

    This article provides a detailed exploration of Section 65, including its text, key provisions, and practical implications for taxpayers.

    Audit is unlike assessment; not all assessees are covered under audit.

    There are a few specified cases, based on various factors, wherein the department selects a case for the audit. These factors will be discussed later in this article

    Let us first look at the original text of the section.

    Key Provisions of Section 65 of the CGST Act

    Let first look at Original Text of the Section:

    “Section 65.

    Audit by tax authorities.-

    (1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any regist

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