https://www.taxtmi.com/acts?id=24019 Special audit under the GST law may be directed by an officer not below the rank of Assistant Commissioner, with prior approval of the Commissioner, where scrutiny, inquiry, investigation or other proceedings indicate that the value has not been correctly declared or that input tax credit has been availed beyond normal limits. The registered person may be required in writing to have records, including books of account, examined and audited by a chartered accountant or cost accountant nominated by the Commissioner. The special audit operates notwithstanding any other audit, and the person must be heard before material gathered is used in proceedings. en-us Mon, 27 Mar 2017 17:23:40 +0530 Thu, 25 Jun 2026 18:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24019 Special audit under the GST law may be directed by an officer not below the rank of Assistant Commissioner, with prior approval of the Commissioner, where scrutiny, inquiry, investigation or other proceedings indicate that the value has not been correctly declared or that input tax credit has been availed beyond normal limits. The registered person may be required in writing to have records, including books of account, examined and audited by a chartered accountant or cost accountant nominated by the Commissioner. The special audit operates notwithstanding any other audit, and the person must be heard before material gathered is used in proceedings. Act-Rules GST Mon, 27 Mar 2017 17:23:40 +0530 https://www.taxtmi.com/acts?id=24019