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of <h1>Understanding GST Audits: Section 65 Requires Notice, Section 66 Involves Special Audit with Hearing Rights for Auditees.</h1> Section 65 of the CGST Act pertains to departmental audits conducted by tax officers authorized by the commissioner, requiring a 15-day prior notice and completion within 3 to 9 months. Audit findings are reported to the Assistant Commissioner, but there is no specific provision for the auditee's opportunity to be heard. Section 66 involves a Special Audit by a Chartered or Cost & Management Accountant nominated by the commissioner, without prior notice, and must be completed within 90 to 180 days. The auditee is given a chance to be heard if audit findings are used in proceedings. Both sections allow for action based on audit reports through show cause notices under sections 73 and 74A.
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