Special audit under GST enables commissioner nominated audits and may trigger assessment with prescribed interest and penalties. Special audit under Section 66 may be ordered where value declaration or input tax credit appears incorrect; Commissioner approval and nomination of a chartered or cost accountant are required. The audit is directed by FORM GST ADT-03 and findings communicated in FORM GST ADT-04. Auditor access to premises is permitted without a search warrant. Reports are due within 90 days, extendable by 90 days with recorded reasons; expenses and remuneration are borne by the Commissioner. Audit findings may trigger assessment or adjudication with prescribed interest and penalty consequences, and affected persons must be given an opportunity of being heard.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Special audit under GST enables commissioner nominated audits and may trigger assessment with prescribed interest and penalties.
Special audit under Section 66 may be ordered where value declaration or input tax credit appears incorrect; Commissioner approval and nomination of a chartered or cost accountant are required. The audit is directed by FORM GST ADT-03 and findings communicated in FORM GST ADT-04. Auditor access to premises is permitted without a search warrant. Reports are due within 90 days, extendable by 90 days with recorded reasons; expenses and remuneration are borne by the Commissioner. Audit findings may trigger assessment or adjudication with prescribed interest and penalty consequences, and affected persons must be given an opportunity of being heard.
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