What is meant by commencement of audit?
Question 19
Bill
Assessment and Audit
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 19. What is meant by commencement of audit?
\nAns. The term 'commencement of audit' is important because audit has to be completed within a given time frame in reference to this date of commencement. Commencement of audit means the later of the following:
\n a) the date on which the records\/accounts called for by the audit authorities are made availab<\/p>\n
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