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of <h1>Special Audit Directive Under Rajasthan GST Act: Section 66 Allows Audit for Suspected Discrepancies with Commissioner Approval</h1> Under Section 66 of the Rajasthan Goods and Services Tax Act, 2017, an officer of at least Assistant Commissioner rank can direct a registered person to undergo a special audit if discrepancies in declared value or credit availed are suspected. This requires prior approval from the Commissioner. A chartered or cost accountant, nominated by the Commissioner, must complete the audit within 90 days, with a possible extension of another 90 days. The registered person must be heard before any adverse findings are used against them. Audit expenses are finalized by the Commissioner. If discrepancies are found, actions under Sections 73 or 74 may be initiated.
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