Special Audit requires independent account examination to verify declared turnover and input tax credit, enabling assessment and recovery actions.

Special Audit permits direction for examination of a registered person's records by a Commissioner nominated chartered accountant or cost accountant via FORM GST ADT-03; the nominee must submit a signed report within the prescribed period (with possible extension), the Commissioner pays the audit expenses, the person must be informed of findings and given a hearing, and detected tax shortfalls or wrongly availed input tax credit may lead to demand and recovery proceedings.

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