Section 65
Section 65 of the Delhi Goods and Services Tax Act, 2017. The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person for such period, at such frequency and in such manner as may be prescribed.
(1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person for such period, at such frequency and in such manner as may be prescribed. In person (2) The officers referred to in sub-section (1) may conduct audit at the place of business of the registered person or in their office.
(3) The registered person shall be informed by way of a notice not less than fifteen working days prior to the conduct of audit in such manner as may be prescribed.
(4) The audit under sub-section (1) shall be completed within a period of three months from the date of commencement of the audit:
Provided that where the Commissioner is satisfied that audit in respect of such registered person cannot be completed within three months, he may, for the reasons to be recorded in writing, extend the period by a further period not exceeding six months.
Explanation .- For the purposes of this sub-section, the expression "commencement of audit" shall mean the date on which the records and other documents, called for by the tax authorities, are made available by the registered person or the actual institution of audit at the place of business, whichever is later.
(5) During the course of audit, the authorised officer may require the registered 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 Audit by tax authorities. Special audit. completion of the audit.
(6) On conclusion of audit, the proper officer shall, within thirty days, inform the registered person, whose records are audited, about the findings, his rights and obligations and the reasons for such findings.
(7) Where the audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the proper officer may initiate action under section 73 or section 74.
Section 65, The Delhi Goods and Services Tax Act, 2017 (Act 3 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Rajive and Company v. Deputy Commissioner (Audit) & Ors.
Court's Decision & Legal Precedent
Documents for commencing audit are distinct from documents sought during audit; audit enquiry notice itself proves commencement already occurred — belated ADT-02 beyond three months violates s.65(4). Nonetheless, a late audit report does not by itself vitiate s.73/74 SCNs, because audit is not a precondition to those proceedings; appeal dismissed on that independent ground.
On this section: Decided on section 65 of the Central Goods and Services Tax Act, 2017, which The Delhi Goods and Services Tax Act, 2017 enacts in the same words.
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Rajive and Company v. Deputy Commissioner (Audit) & Ors.
Court's Decision & Legal Precedent
Under the Explanation to s.65(4), 'commencement of audit' is the later of document production or actual institution; additional documents produced on 09.04.2024 postponed commencement, so ADT-02 dated 08.07.2024 was within three months — challenge to audit/SCNs on limitation dismissed (later refined on appeal).
On this section: Decided on section 65 of the Central Goods and Services Tax Act, 2017, which The Delhi Goods and Services Tax Act, 2017 enacts in the same words.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 65
What have the courts held on Section 65 of the Delhi Goods and Services Tax Act?
Rajive and Company v. Deputy Commissioner (Audit) & Ors. (07 Jan 2025) is the leading judgment on this section among those set out below: Decided on section 65 of the Central Goods and Services Tax Act, 2017, which The Delhi Goods and Services Tax Act, 2017 enacts in the same words. Another 1 judgment on this section is set out below. They run from 2024 to 2025.
How do I find court cases under Section 65 of the Delhi Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Delhi Goods and Services Tax Act 65, section 65 Delhi Goods and Services Tax Act, section 65 of the Delhi Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 2 reported judgments on this section are set out on this page, beginning with Rajive and Company v. Deputy Commissioner (Audit) & Ors. (07 Jan 2025).
What should I read with Section 65 of the Delhi Goods and Services Tax Act, and has it changed?
Its own text turns on section 73, section 74, so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When was the Delhi Goods and Services Tax Act enacted?
Delhi Goods and Services Tax Act was enacted in 2017 as Act 3 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/a80716b6-b6b8-4a70-9070-1e71422b6495.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7905c17c-0f89-430e-9228-75eb07a04102/content). This page is not a substitute for legal advice.