https://www.taxtmi.com/acts?id=24019 Special audit authorises an Assistant Commissioner, with Commissioner approval, to require a registered person to have records audited by a Commissioner nominated chartered or cost accountant when declared value or credits appear incorrect; the nominated accountant must submit a signed report within ninety days (with one possible extension), the provision applies despite other audits, the registered person must be heard before use of audit material in proceedings, the Commissioner determines and pays audit expenses, and detection of tax discrepancies may lead to statutory recovery or assessment action. en-us Mon, 27 Mar 2017 17:23:40 +0530 Thu, 25 Sep 2025 16:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24019 Special audit authorises an Assistant Commissioner, with Commissioner approval, to require a registered person to have records audited by a Commissioner nominated chartered or cost accountant when declared value or credits appear incorrect; the nominated accountant must submit a signed report within ninety days (with one possible extension), the provision applies despite other audits, the registered person must be heard before use of audit material in proceedings, the Commissioner determines and pays audit expenses, and detection of tax discrepancies may lead to statutory recovery or assessment action. Act-Rules GST Mon, 27 Mar 2017 17:23:40 +0530 https://www.taxtmi.com/acts?id=24019