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<h1>Assistant Commissioner Can Order Special Audit Under Delhi GST Act 2017 with Commissioner's Approval, Audit Completed in 90 Days</h1> Under the Delhi Goods and Services Tax Act, 2017, an officer of at least Assistant Commissioner rank can direct a registered person to undergo a special audit if there are concerns about incorrect value declarations or credit limits during proceedings. This requires the Commissioner's prior approval, and a nominated chartered or cost accountant must complete the audit within 90 days, extendable by another 90 days. The registered person must be allowed to respond to audit findings used against them. The Commissioner covers audit expenses, and if discrepancies are found, further action may be taken under sections 73 or 74.