Section 101(1) in The Central Goods and Services Tax Rules, 2017
(1)The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year [or part thereof] [Inserted by Notification No. G.S.R. 1251(E), dated 31.12.2018 (w.e.f. 19.6.2017).] or multiples thereof.
