Special audit under GST permits examination of records where declared value or input tax credit appears irregular. Special audit under the GST law may be directed by an officer not below the rank of Assistant Commissioner, with prior approval of the Commissioner, where scrutiny, inquiry, investigation or other proceedings indicate that the value has not been correctly declared or that input tax credit has been availed beyond normal limits. The registered person may be required in writing to have records, including books of account, examined and audited by a chartered accountant or cost accountant nominated by the Commissioner. The special audit operates notwithstanding any other audit, and the person must be heard before material gathered is used in proceedings.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Special audit under GST permits examination of records where declared value or input tax credit appears irregular.
Special audit under the GST law may be directed by an officer not below the rank of Assistant Commissioner, with prior approval of the Commissioner, where scrutiny, inquiry, investigation or other proceedings indicate that the value has not been correctly declared or that input tax credit has been availed beyond normal limits. The registered person may be required in writing to have records, including books of account, examined and audited by a chartered accountant or cost accountant nominated by the Commissioner. The special audit operates notwithstanding any other audit, and the person must be heard before material gathered is used in proceedings.
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