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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Special Audit Triggered Under J&K GST Act 2017 for Accuracy Concerns; Findings Can Influence Future Actions</h1> Under the Jammu and Kashmir Goods and Services Tax Act, 2017, a special audit can be directed by an officer of Assistant Commissioner rank or higher if there are concerns about the accuracy of declared values or tax credits. With the Commissioner's approval, a registered person must have their records audited by a nominated chartered or cost accountant. The audit report is due within 90 days, extendable by another 90 days. The registered person can respond to audit findings before they are used in proceedings. Audit expenses are determined by the Commissioner. If discrepancies are found, further action may be taken under sections 73 or 74.
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