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of <h1>Special Audit Under Section 66: Officers Can Mandate Audit for Incorrect GST Values or Credits; 90-Day Completion Required.</h1> Section 66 of the Central Goods and Services Tax Act, 2017, allows an officer of at least Assistant Commissioner rank to direct a registered person to undergo a special audit if the declared value or availed credit appears incorrect. This audit, conducted by a nominated chartered or cost accountant, must be completed within 90 days, extendable by another 90 days. The registered person is entitled to a hearing regarding audit findings used in proceedings. Audit expenses are covered by the Commissioner. If discrepancies are found, actions under sections 73, 74, or 74A may be initiated.
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