Section 65(4) in The Punjab Goods and Services Tax Act, 2017
(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.
