Special audit under GST empowers commissioner nominated auditors to review records and prompt recovery of incorrect tax or credit.

Special audit under Section 66 authorises the Commissioner to nominate a Chartered Accountant or Cost Accountant to audit a registered person's records where declared value or input tax credit appears incorrect; the auditor must submit a signed report within ninety days (extendable for sufficient reason), findings are served in FORM GST ADT-04, and the proper officer must initiate recovery for tax, credit, or refund discrepancies.

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