Procedure during departmental audit :
During the course of audit, the authorised officer may require the taxable person – (i) to afford him the necessary facility to verify the books of account or other documents as he may require (ii) to furnish such information as he may require and render assistance for timely completion of the audit – section 65(5) of CGST Act.
On conclusion of audit, the proper officer shall, within 30 days, inform the registered person, whose records are audited, of the findings, his rights and obligations and the reasons for the findings – section 65(6) of CGST Act.
Where the audit conducted under section 65(1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit erroneously availed or utilised, the proper officer may initiate action under section 73 or 74 – section 65(7) of CGST Act.