Special audit powers permit nomination of accountants and audit reports to trigger tax recovery proceedings under GST law. Special audit permits an Assistant Commissioner to direct a registered person to have records audited by a Commissioner nominated chartered or cost accountant; the nominee must deliver a signed report within ninety days (with one allowed ninety day extension), the Commissioner pays and determines audit expenses, the power operates notwithstanding other audits, the registered person gets an opportunity to be heard before audit material is used against them, and detection of unpaid or incorrectly refunded tax or wrongly availed input tax credit may prompt initiation of tax recovery or penalty proceedings.