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of <h1>Special Audit Ordered for GST Returns Under Section 66; Chartered Accountant to Examine Books and Records</h1> A registered person is notified under Form GST ADT-03 about the requirement for a special audit under Section 66 of the GST Act. This action follows ongoing scrutiny, enquiry, or investigation of their returns. The notification mandates the examination and audit of the person's books of account and records by a chartered accountant or cost accountant appointed by the Commissioner. The directive specifies compliance with this requirement, ensuring the necessary audit is conducted by the nominated professional.
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