The GST Commissioner issued a notice to KK Tobacco Co., Kanpur on 20.05.2024 for initiating an audit under section 65 of CGST Act, 2017 with a mention to start the audit from the end of 15 days from the date of notice. T

Answer 3(a) As per the Explanation of section 65 of CGST Act, the expression "commencement of audit" is defined as: the date on which the records and other documents, called for by the tax authorities, are made available by the registered person OR the actual institution of audit at the place of business, whichever is later. Thus, as per the provisions mentioned above, the date of commencement of audit will be: 20.06.2024, the date on which records and documents for audit made available OR 25.06.2024, the date on which audit was started by audit team at the place of business of the firm. whichever is later i.e. 25.06.2024