AUDIT AND

AUTHORITIES
DIKSHA G REDDY
BBA LLB
42320341015
 AUDIT
• Sec 2(13) of CGST, 2017
•Examination of records, returns and other documents
maintained and furnished by the registered person under
this act or the rules made thereunder or under any other
law for thr time being in force to verify the correctness of
turnover declared, taxes paid, refund claimed, and input tax
credit availed and to access his compliance with the
provisions of this act or the rules.
 AUDIT BY AUTHORITIES
• Ch 13 Sec 65
•The commissioner for any officer authorized by him may
undertake audit of a registered person in such a manner
prescribed.
• The register person must be informed by way of notice not less
than 15 days.
•Audit shall be completed within a period of 3 months from the
date of commencement
 SPECIAL AUDIT
•Sec 66
•If any officer is of the opinion that the values have not been
declared or the credit availed is not within the normal limits, he
may direct the register person to get his examined and audited
by a CA or a Cost Accountant as nominated by the
commissioner.
•The nominated CA or cost accountant must within 90 days
submit a report of such audit signed and certified by him to the
said assistant commissioner
 POWER OF INSPECTION, SEARCH,
SEIZURE
• Ch 14 Sec 67
•If the proper officer has reasons to believe that-
• a taxable person has suppressed any transaction relating to supply of
goods or services or has claimed input tax credit in excess, OR,
• any person engaged in the business of transporting goods or an owner or
operator of a warehouse or a godown has kept his accounts or goods in
such a manner as is likely to cause evasion of tax payable
•He may authorize any other officer of central tax to inspect any places
of business of the taxable person or the persons engaged in such acts
•Where the proper officer, has reasons to believe that any goods
liable to confiscation or any documents or books or things, shall
be useful for or relevant to any proceedings under this Act, are
secreted in any place, he may authorize in writing any other
officer of central tax to search and seize them
•If any goods or documents are seized, and no notice is received
within 6 months of seizure of the said goods, the goods must be
returned to the person from whom they were seized
 INSPECTION OF GOODS IN
MOVEMENT
•Sec 68
•The Government may require the person in charge of a
conveyance carrying any consignment of goods of value
exceeding such amount as may be specified to carry with him
such documents and such devices as may be prescribed.
 POWER TO ARREST
•Where the Commissioner has reasons to believe that a person
has committed any offence, authorize any officer of central tax
to arrest such a person.
•In the case of a non-cognizable and bail able offence, the
Deputy Commissioner or the Assistant Commissioner shall, for
the purpose of releasing an arrested person on bail or
otherwise, have the same powers
 POWER TO SUMMON PERSONS TO
GIVE EVIDENCE AND PRODUCE
DOCUMENTS

•The proper officer under this Act shall have power to summon
any person whose attendance he considers necessary either to
give evidence or to produce a document or any other thing in
any inquiry
THANK YOU!