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of <h1>Assistant Commissioner Can Order Special Audit Under West Bengal GST Act 2017; Audit Report Due in 90 Days</h1> Under the West Bengal Goods and Services Tax Act, 2017, an officer of at least Assistant Commissioner rank can order a special audit if there are concerns about the accuracy of declared values or availed credits. With the Commissioner's approval, a registered person's records must be audited by a nominated chartered or cost accountant. The audit report is due within 90 days, extendable by another 90 days. Despite any prior audits, this special audit's findings can be used in proceedings, with the registered party given a chance to respond. The Commissioner covers audit costs, and any tax discrepancies found may lead to actions under sections 73 or 74.
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