GST audit to be completed within 3 months from date on which all records are made available

Advertisement Rajive And Company Vs Deputy Commissioner (Audit) (Kerala High Court) Kerala High Court held that commencement of GST audit u/s. 65 means date on which records and documents are made available by registered person. Hence, GST audit ought to be completed within 3 months from the said date. Facts- Petitioner is conducting a jewellery by the name ‘Chungath Jwellery’ and is an assessee under the GST Act. For the period between 2017-18 to 2021-22, petitioner’s establishment was subjected to an audit u/s. 65 of the GST Act. The statute prescribes that the audit sho...