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.
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 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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