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of <h1>Special Audit Under Section 66 of Jharkhand GST Act: Authority, Process, and Rights Explained</h1> Under Section 66 of the Jharkhand Goods and Services Tax Act, 2017, an Assistant Commissioner or higher-ranking officer can mandate a special audit if they suspect incorrect value declaration or abnormal credit availing during scrutiny or investigation. With the Commissioner's approval, the registered person must 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 if necessary. The registered person has the right to be heard regarding audit findings. Audit expenses are finalized by the Commissioner. If discrepancies are found, further action may be taken under sections 73 or 74.
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