GST audit commencement follows the later statutory event, preserving timely audit reports where record availability remains disputed.
Case-Laws
GST
Under the Explanation to Section 65(4), a GST audit commences on the later of the date records are made available and the date audit is actually instituted at the registered person's place of business. Where complete furnishing of required records is disputed, the asserted furnishing date need not govern commencement; actual institution supplies an alternative statutory basis. Although outstanding documents should be identified within a reasonable time, failure to do so after repeated notices does not override the later-event rule. The audit report was treated as prepared within the three-month period, and challenges to show-cause notices were left to statutory responses and remedies.
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