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of <h1>Special Audit under Section 66 of Bihar GST Act: Officers Can Audit Records to Verify Declared Values or Credits.</h1> Section 66 of the Bihar Goods and Services Tax Act, 2017, allows an officer of at least Assistant Commissioner rank to order a special audit if there are concerns about the accuracy of declared values or credits during scrutiny or investigation. With the Commissioner's approval, the officer can require a registered person to have their records audited by a nominated chartered or cost accountant. The audit report must be submitted within 90 days, extendable by another 90 days. The registered person can respond to audit findings, and audit expenses are covered by the Commissioner. If discrepancies are found, further action may be taken under sections 73 or 74.
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