GST Audit u/s 65 — What to expect & how to prepare
GST Audit under Section 65 — What to Expect & How to Prepare in 2026 Introduction A GST departmental audit under Section 65 of the CGST Act, 2017 is an important compliance proceeding through which the GST authorities examine the books of account, GST returns and supporting records of a registered person. Unlike a routine…