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of <h1>Section 66 of Tamil Nadu GST Act: Officer-Ordered Special Audit for Value or Credit Concerns, Extendable Report Deadline.</h1> Under the Tamil Nadu Goods and Services Tax Act, 2017, Section 66 allows an officer of at least Assistant Commissioner rank to order a special audit if there are concerns about the accuracy of declared values or credits. With the Commissioner's approval, a registered person's records may be 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 has the right to be heard regarding audit findings. Audit expenses are determined by the Commissioner. If discrepancies are found, actions under sections 73 or 74 may be initiated.
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