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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Special GST Audit Ordered for Accuracy Concerns: Section 64 Empowers Officers to Audit Records with Commissioner's Approval</h1> Section 64 of the Model GST Law allows a designated officer, not below the rank of Deputy/Assistant Commissioner, to order a special audit if there are concerns about the accuracy of declared values or credit limits. With the Commissioner's approval, a taxable person must have their records audited by a nominated chartered or cost accountant, who must submit a report within 90 days, extendable by another 90 days. The taxable person is entitled to a hearing regarding audit findings. Audit expenses are finalized by the Commissioner. If discrepancies are found, further action may be taken under sections 66 or 67.
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