Section 101(1) in Himachal Pradesh 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. EXN-F(10)-33/2018, dated 31.12.2018 (w.e.f. 27.6.2017).] or multiples thereof.
