Sec 65(1): Audit by Tax Authorities 

Any registered person may be audited by the Commissioner or any officer designated by him, pursuant to a general or a specific order, for the time period, with the frequency, and in the manner specified.

Sec 65(2): Place of Conduct of Audit

The officers mentioned in subsection (1) may conduct an audit at the registered person’s place of business or in their office.

Sec 65(3): Intimation

The registered person must receive notice of the audit’s upcoming conduct at least fifteen working days in advance, in the manner that may be required.

The taxable person must receive notice of the audit in Form GST ADT-01 at least 15 days in advance.


gst audit
Sec 65(4): Period of Completion

The audit required by sub-Section (1) must be finished within three months of the audit’s start date:

With the proviso that the Commissioner may, for reasons to be recorded in writing, extend the period by an additional period of not more than six months if he is satisfied that the audit in respect of such registered person cannot be finished within three months. Explanation.- For the purposes of this subsection, “commencement of audit” refers to the later of the dates that the registered person or the actual institution of audit at the place of business provides the records and other documents requested by the tax authorities. This audit must be finished within 3 months of the audit’s start date, but the Commissioner may, in certain circumstances, grant an additional extension of up to 6 months. Any such extension must be justified in writing by the Commissioner.

Section 65(5): Auditee’s Responsibility

The authorized officer may demand the registered person perform the following during the audit:

(i) To provide him with the facility he needs to check the books of accounts or other documents as needed,

(ii) To provide any information he may need and offer assistance in order to complete the audit on time.

Sec 65(6): Audit Report 

The proper officer must inform the registered person whose records were audited of the findings, his rights and obligations, and the reasons for the findings within thirty days of the audit’s conclusion. Following the completion of the audit, information, including the audit’s findings, must be given to the registered person in FORM GST ADT-02 within thirty days of the audit’s conclusion.


gst audit


Sec 65(7): Consequences

Where the audit carried out in accordance with subsection (1) identifies

1. Tax not paid, or
2. Such short-paid, or
3. Erroneously refunded, or
4. Input tax credit wrongly availed or utilized,
5. The proper officer may initiate action under Section 73 or 74.


Read More: GST, IT, Companies, PF, and ESI Acts Due Dates: October 2022

In cases where

1. Tax liability is identified during the audit or
2. Input tax credit wrongly availed or utilized by the auditee, the procedure laid down under Section 73 or 74 is to be followed. The audit cannot conclude automatically resulting in a demand. Independent application of mind is necessary for a valid demand to be raised.

GST, IT, Companies, PF, and ESI Acts Due Dates: October 2022

The GSTR-1, GSTR-3B, ITC-04, GSTR-5 & 5A, GSTR-6, GSTR-7, GSTR-8, RFD-10, TDS/TCS Payment Deadlines, Advance Tax Payment Deadlines, and TDS/TCS Certificate Issuance Deadlines are just a few examples of the compliance dates linked to the GST, Income Tax, ESI, and PF Acts. The deadline for linking PANs and Aadhaar numbers, as well as for making PF/ESIC payments and filing PF returns (including pension and insurance schemes).

Calendar of Compliance Dates for October (Updated on 5th October 2022)

A. Due Dates for Various GSTR Forms to Comply with GST

Monthly GSTR-3B Form



If the taxpayer fails to submit the GSTR-3B return form for the given month, the GSTR-1 form filing for the subsequent month will not be accepted.




  • The mandatory GSTR 5 form (which must be filed online by a non-resident taxable person) for September 2022 is due on October 20th, 2022.
  • Due on October 20, 2022, the OIDAR must electronically file the GSTR-5A form for the month of September 2022.
  • ISD electronically filed Form GSTR-6 for September 2022 on October 13th.
  • The taxpayer who requests to deduct TDS for September 2022 must file GSTR 7 by the due date of 10 October 2022.
  • The deadline for e-filing GSTR-8 by e-commerce companies who are required to withhold TDS for September 2022 is October 10, 2022.
  • GST CMP-08 (quarter July-Sept 2022) for Composition Taxpayers is due on October 18th, 2022.
  • GST RFD-10 – It should be filed 18 months after the end of the quarter for which a refund is requested.



B. Payment of income taxes Due dates
  • Tax deducted by an assessee other than a government office for the month of SEP must be deposited by this date, which is the 7th of October 2022.
  • 7th October 2022 – Extending the due date for corporate assessees and non-corporate assessees to file audit reports under Section 44AB (who were required to submit their income tax returns by October 31, 2022).
  • The deadline to file an income tax return for the tax year 2022–2023 is October 31, 2022, if the taxpayer is not an international taxpayer or one who has any domestic specified transactions.

(a) Corporate taxpayers or

(b) A taxpayer who is not a corporation and whose books of accounts must be audited; or

(c) A spouse or partner of a business whose finances must be audited in accordance with section 5A.

  • For assessees who are also obliged to file a report under section 92E involving international transactions, the deadline for submitting a report under section 44AB relating to international or specified domestic transactions for the assessment year 2022–23 is October 31, 2022.
  • The deadline to submit Form 67 for the prior year 2021–2022 with a statement of foreign income deducted or paid on foreign income is October 31, 2022. (if the due date of submission of the return of income is October 31, 2022).
  • 15th October 2022 – Tax Collected at Source (TCS) quarterly statement for the quarter ending September 30, 2022. 07th October 202 – Companies subject to MAT under Section 115JB of the Income-tax Act have until this date to file Form 29B.
  • Tax Collected at Source (TCS) quarterly statement for the quarter ending September 30, 2022, due on October 15th, 2022.
  • By this date—October 15, 2022—tax deducted under Section 194-IA (TDS on Immovable Property) must be issued.
  • The deadline to issue a TDS Certificate for certain rent payments that were subject to section 194-IB (TDS on Certain Rent Payments) during the month of August is 15th October 2022.
  • The tax deducted in accordance with sections 194-M (TDS on payments to resident contractors or resident professionals) and 194N (TDS on withdrawals over Rs. 1 crore) must be issued by this date in the month of August in 2022.
  • The due date for the challan-cum-statement for taxes deducted under Sections 194-IA, 194-IB, 194M, and 194-N in September is 30th October 2022.
  • Quarterly TCS certificate (pertaining to taxes collected by anyone) for the period ending September 30, 2022, due on October 30.
  • Tax deducted at Source (TDS) statement for the quarter that ended in September 2022, submitted on October 31, 2022.



C. Due Dates for Companies Act Compliance
  • The deadline for submitting Form ADT-1 for Auditor Appointment is October 15, 2022. Form ADT 1 must be submitted within 15 days of the auditor’s appointment. The Form must be submitted by the latest date possible of October 15th, if the Auditor is appointed during the AGM for FY 21-22.
  • For the fiscal year 2021–2022, the deadline for completing Form DIR-3 KYC/web is October 15.
  • The deadline to submit Form AOC-4 for the Company’s Annual Accounts is October 29, 2022. Form AOC 4 must be submitted within 30 days of the AGM. Since the AGM can be held up to 30 September, the Form for the upcoming fiscal year (FY) 21–22 must be submitted by no later than 29 October.
  • Form MSME-1 filing deadline for April through September is October 31, 2022.

Read More: New functionalities deployed on GST Portal for taxpayers

D. Deadlines for ESI and PF Acts Compliance
  • ESIC payment for the month of September 2022 is due on October 15th, 2022.
  • PF Payment is due on October 15, 2022, for the month of September 2022.


New functionalities deployed on GST Portal for taxpayers

1. Registration

1. Functionality to add new fields while submitting a response to a notice, in Form GST REG 04

While filing clarification in Form REG-04, whenever the applicant clicks on any tab in the Registration module, he/she would be displayed a pop-up window with the following two options:

  • “Open All Allowed Fields”- By choosing this the users would be able to edit or add all the allowed fields (wherever required with the option to upload Documents) except certain core fields.
  • “Open fields with Queries raised through REG-03” – If the user wants to edit only the fields where the tax officer had raised the query, he/she can select this option which will allow him to edit only the fields with queries (Similar to the existing Process).



2. Addition of restricted items in the Composition restriction table.

The following new items have been added to the restrictive list displayed to the applicants while applying for registration if they opt for composition levy, as per Notification

  • No. 04/2022-Central Tax dated 31st March 2022
  • Notification No. 43/2019-Central Tax, dated 30th Sept 2019

2. Returns

1. Settlement of Inadmissible/In-eligible ITC – Label change

  • The Government vides Notification No. 14/2022 – Central Tax dated 05th July 2022, has notified few changes in Table 4 of Form GSTR-3B for enabling taxpayers to correctly report information regarding ITC availed, ITC reversal, and ineligible ITC in Table 4 of GSTR-3B.
  • The Notified changes of Table 4 of GSTR-3B have been incorporated in GSTR-3B and are available on GST Portal since 01.09.2022. The taxpayers are advised to report their ITC availment, reversal of ITC and ineligible ITC correctly as per the new format of Table 4 of GSTR-3B at GST Portal for the GSTR-3B to be filed for the period August 2022 onwards.




3. Refunds

1. Changes in the time limit for filing Refund applications in Form GST RFD-01

  • The GST portal was configured to allow taxpayers to file an application for a refund for up to the previous 60 months.
  • To enable taxpayers to apply for a refund for any period beginning July 2017, on account of a court order/amnesty scheme, the period beginning from July 2017, onwards has been made available for selection by taxpayers.

Read More: ITR in Form ITR-A by a successor company – Extended to March 31, 2023, by CBDT

2. Edit facility in “Undertaking for PMT-03 of Inadmissible amount‟, provided to taxpayers for revising the inadmissible amount after submission of the undertaking.

  • In cases where the refund amount claimed by a taxpayer is partially /fully rejected by the tax officer, the rejected/inadmissible refund amount is re-credited to the respective ledger from which it was debited earlier, by the tax officer in Form GST PMT – 03. This amount is re-credited only after the taxpayer submits an undertaking for not filing an appeal for the entire/part of the inadmissible amount.
  • The taxpayers have now been provided with the functionality to modify the amount declared by them in the undertaking if they had committed a mistake while entering the amount, earlier.