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of <h1>Special Audit Procedures Under Section 66 of Nagaland GST Act: Guidelines, Timelines, and Follow-Up Actions</h1> Section 66 of the Nagaland Goods and Services Tax Act, 2017, outlines the procedure for a special audit. An officer, not below the rank of Assistant Commissioner, may direct a registered person to undergo a special audit if there are concerns about the correctness of declared values or availed credits. With the Commissioner's approval, a chartered or cost accountant will conduct the audit and submit a report within 90 days, extendable by another 90 days. The registered person can respond to findings, and audit costs are covered by the Commissioner. If discrepancies are found, further action may be taken under sections 73 or 74.
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