Special audit under GST section 66 directs registered person to have books audited by a nominated chartered/cost accountant. The communication directs a registered person to have their books of account and records examined and audited by a chartered accountant or cost accountant nominated by the tax administration during ongoing scrutiny, enquiry or investigation, issued in the prescribed Form GST ADT-03 specifying recipient details and tax period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Special audit under GST section 66 directs registered person to have books audited by a nominated chartered/cost accountant.
The communication directs a registered person to have their books of account and records examined and audited by a chartered accountant or cost accountant nominated by the tax administration during ongoing scrutiny, enquiry or investigation, issued in the prescribed Form GST ADT-03 specifying recipient details and tax period.
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