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of <h1>Section 66 of Orissa GST Act: Special Audit Triggered by Suspected Discrepancies; Audit Report Deadline and Hearing Rights Explained.</h1> Section 66 of the Orissa Goods and Services Tax Act, 2017, allows an officer, not below the rank of Assistant Commissioner, to mandate a special audit if there is suspicion of incorrect value declaration or credit availed. With the Commissioner's approval, the registered person is directed 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 is entitled to a hearing if audit findings are used against them. Audit expenses are finalized by the Commissioner, and discrepancies may lead to further action under sections 73 or 74.
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