GST Audit under Section 65 | Law, Procedure & Compliance of GST Audit U/S 65 Explained

GST Audit under Section 65 | Law, Procedure & Compliance Explained by CA Avneet Singh Gujral. The Goods and Services Tax (GST) framework places significant emphasis on transparency, accountability, and regulatory compliance. One of the important mechanisms available to the tax authorities for ensuring compliance is the Departmental Audit under Section 65 of the CGST Act, 2017. A GST Audit under Section 65 enables the tax authorities to verify the correctness of tax payments, Input Tax Credit (ITC) claims, refunds, exemptions, records, returns, and overall compliance with the GST law. For businesses, tax professionals, and compliance officers, understanding the audit process is essential to minimize litigation risks and ensure proper statutory compliance. In this comprehensive professional session, we discuss the complete legal framework governing GST Audit under Section 65, including statutory provisions, audit procedures, departmental powers, taxpayers' rights, documentation requirements, timelines, audit findings, and practical compliance strategies. Whether you are a Chartered Accountant (CA), Company Secretary (CS), Cost & Management Accountant (CMA), GST Practitioner, Tax Consultant, Finance Professional, Business Owner, Entrepreneur, Corporate Executive, Advocate, or Commerce Student, this session provides valuable practical knowledge to effectively understand and handle departmental GST audits Key Learning Outcomes By the end of this session, you will gain a clear understanding of: ✔ Introduction to GST Audit under Section 65 ✔ Statutory provisions of Section 65 of the CGST Act, 2017 ✔ Objectives and scope of Departmental Audit ✔ Authority empowered to conduct GST Audit ✔ Selection of taxpayers for audit ✔ Audit initiation process and issuance of notice ✔ Time limits prescribed under GST law ✔ Documents, books of accounts, and records required during audit ✔ Verification of GST returns and financial statements ✔ Examination of Input Tax Credit (ITC) Who Should Watch This Session? Chartered Accountants (CA) Company Secretaries (CS) Cost & Management Accountants (CMA) GST Practitioners Tax Consultants Advocates & Legal Professionals Finance & Accounts Professionals Internal Auditors CFOs & Corporate Executives Business Owners MSMEs & Startups Commerce & Law Students Anyone interested in GST Law and Compliance Why This Session Matters With increasing data analytics, technology-driven scrutiny, and risk-based assessments under GST, businesses are expected to maintain robust compliance and documentation. Understanding the audit mechanism under Section 65 helps organizations prepare for departmental audits, reduce compliance risks, avoid unnecessary disputes, and strengthen internal control systems. This session combines legal interpretation with practical insights to help professionals confidently manage GST audits and ensure adherence to statutory requirements. If you found this session informative, Like , Share , Comment , and Subscribe for more expert content on GST, Income Tax, FEMA, Company Law, Audit, Accounting, Finance, Corporate Compliance, and Taxation. #GSTAudit #Section65 #GSTLaw #GSTCompliance #CGST #IndirectTax #TaxAudit #GSTPractitioner #GSTConsultant #Taxation #CharteredAccountant #CA #CompanySecretary #CS #CMA #Finance DISCLAIMER :- This Video is for the purposes of information / knowledge and shall not be treated as solicitation in any manner or of for any other purposes whatsoever. It shall not to be used for any legal advice /opinion and shall not to be used to rendering any professional opinion. Viewers are advised to kindly go through to original Government publications / notifications and published case laws or judicial pronouncements. The statements and opinions expressed in video are those of the speaker and do not necessarily reflect those of the CA Sansaar or any of its employees. CASansaar Team does not take any responsibility for the views of the Speaker. Our Social Links - Follow CA Sansaar YouTube    / casansaarca   Twitter   / casansaar   Facebook   / casansaarca   Linkedin   / casansaar