Section 65
Audit by tax authorities
In force
Section 65. Audit by tax authorities.
(1) The Commissioner or any officer authorised by him may undertake audit of any registered person for such period, at such frequency and in such manner as may be prescribed.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-65.html
- Source confidence: Pending verification
Quick facts
- Section
- 65
- Chapter
- XIII
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 1