GST Audit by tax Authorities can be done under section 65 of CGST Act, 2017 read with rule 101 of CGST Rule 2017. Write a brief note on the salient features of such audit.

Answer 6A(ii) Departmental GST Audit by Tax Authorities (u/s 65 of CGST Act 2017 read with rule 101 of CGST Rule 2017) (i) The audit shall be at the place of business of registered person or in tax office. (ii) Shall be conducted by the Commissioner or any officer authorized (CA/CMA) by him. (iii) The registered person shall be informed by way of a notice of 15 working days prior to the conduct of audit in FORM GST ADT-01. (iv) The audit by tax authorities shall be completed within a period of 3 months from the date of commencement of the audit, and such period is further extendable for a period of 6 months by commissioner for the reasons to be recorded in writing. (v) The proper officer shall, within 30 days, inform the registered person, whose records are audited, about the findings, rights and obligations and the reasons for such findings in FORM GST ADT-02. Where the audit conducted results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the proper officer may initiate action under section 73 or section 74 or section 74A.