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<h1>Understanding GST Audits: Section 35(5) Turnover Audits, Section 65 Department Audits, and Section 66 Special Audits.</h1> There are three types of audits under the GST Act: (a) Audit by Chartered Accountant or Cost Accountant for registered persons exceeding a turnover limit, as per Section 35(5) of the CGST/SGST Act; (b) Audit by Department, where the Commissioner or authorized CGST/SGST/UTGST officers may conduct audits, as outlined in Section 65; and (c) Special Audit, ordered by the department during scrutiny or investigations if discrepancies in declared values or credits are suspected, conducted by a nominated chartered accountant or cost accountant, as per Section 66.