KGST Rules 21Dअध्याय IV · Incidence and Levy of Tax, Assessment, Collection and Penalty

धारा 21D · Visit to dealer's premises and audit of accounts and other records by audit officers

(1)

The officer designated under sub-section (1) of section 18 may, by an order in writing, authorize not less than two audit officers to visit the place of business of any dealer and audit any returns, books of accounts, any other records, stock statements and goods relating to any return period.

(2)

The authorization shall be in Form No. 18 and the audit officer authorised shall issue a notice to the dealer concerned in Form No. 18A for conducting an audit visit on a date which shall not be within fifteen days from the date of the notice.

(3)

The audit officer authorized in this behalf may, with due intimation to the dealer, enter any place of business and require the dealer, his employee or any other person found there assisting the dealer in carrying on business to make available all or any of the books of accounts or other records relating to any return period for audit and require them to prove the correctness of the stock statement and goods and thereupon the dealer or his representative shall render necessary facilities to the audit officers to conduct the audit.

(4)

The audit officers may inspect and verify all or any of the books of accounts and other records relating to any return period and require the dealer to furnish any information or statement relating to the business, which he may deem necessary for checking the credibility or correctness of the returns.

(5)

On completion of the audit visit, the officer mentioned in sub-rule (1) shall issue a certificate of audit in form No.19 to the dealer.

(6)

Any audit visit under section 18 during a period of one year from the date on which this rule takes effect shall be done only under the directions of the Commissioner.

(7)

The Audit officer authorized under sub-rule (1) shall submit a report to the designated officer on the audit conducted at the business place of the dealer and the designated officer shall take appropriate decision whether to proceed under sub- section (2) of section 18.

(8)

Notwithstanding that a certificate has been issued under sub-rule (5), if the designated officer considers that any further information is required, he may direct the dealer to furnish the required information or direct the audit officers to obtain the required information.

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