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<h1>Special Audit Triggered for Incorrect GST Declarations; Requires Assistant Commissioner Order and Chief Commissioner Approval under AP GST Act 2017.</h1> Under the Andhra Pradesh Goods and Services Tax Act, 2017, an officer of at least Assistant Commissioner rank can order a special audit if there are concerns about incorrect value declarations or credit limits. This requires Chief Commissioner approval, and a chartered or cost accountant is appointed to conduct the audit within 90 days, extendable by another 90 days. The registered person can be heard regarding audit findings used against them. Audit expenses are finalized by the Chief Commissioner. If tax discrepancies are found, further action may be taken under sections 73 or 74.