Special audit under section 66 requires the registered person to obtain a Commissioner nominated accountant's audit of books. Directive orders a special audit under section 66 during ongoing scrutiny/enquiry/investigation, directing the registered person to have books of account ... Summary
Special audit under section 66 requires the registered person to obtain a Commissioner nominated accountant's audit of books.
Directive orders a special audit under section 66 during ongoing scrutiny/enquiry/investigation, directing the registered person to have books of account and records examined by a chartered accountant or cost accountant nominated by the Commissioner. Issued via Form GST ADT-03, the communication identifies the recipient by GSTIN, name and address, references the tax period, and requires compliance with the nominated auditor's examination, with issuer's signature and designation recorded.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.