Assistant Commissioner Can Order Special Audit for Suspected Inaccuracies Under CGST Act Section 66 and Rule 102

Under Section 66 of the CGST Act, 2017, and Rule 102 of the CGST Rules, 2017, if an Assistant Commissioner suspects inaccuracies in declared values or excessive credit claims during proceedings, they may, with the Commissioner's approval, order a special audit by a Chartered or Cost Accountant. This audit, directed via FORM GST ADT-03, must be completed within 90 days, extendable by another 90 days upon request. Post-audit, findings are communicated using FORM GST ADT-04. If discrepancies are found, the officer will initiate recovery actions under Sections 73 or 74 of the CGST Act, 2017.