Accounting And Audit 25 October 2026
GST Audit Clock Starts After Docs or Audit Begins
India's GST law now defines the three‑month audit period to begin on the later of two dates – when the taxpayer hands over required documents or when the tax authority actually starts the audit. This shift ensures businesses aren’t penalised for delays outside their control and provides clearer timelines for completing audit procedures.
The GST audit window now kicks in from whichever occurs later – the date the taxpayer submits the required documents or the date the audit officially starts.
- Auditors must finish their work within three months of that start point.
- The rule aims to give businesses certainty and protect them from penalties caused by audit‑related delays.
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