https://www.taxtmi.com/acts?id=25206 Special audit permits an Assistant Commissioner to direct a registered person to have records audited by a Commissioner nominated chartered or cost accountant; the nominee must deliver a signed report within ninety days (with one allowed ninety day extension), the Commissioner pays and determines audit expenses, the power operates notwithstanding other audits, the registered person gets an opportunity to be heard before audit material is used against them, and detection of unpaid or incorrectly refunded tax or wrongly availed input tax credit may prompt initiation of tax recovery or penalty proceedings. en-us Thu, 25 May 2017 11:14:47 +0530 Thu, 25 May 2017 11:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25206 Special audit permits an Assistant Commissioner to direct a registered person to have records audited by a Commissioner nominated chartered or cost accountant; the nominee must deliver a signed report within ninety days (with one allowed ninety day extension), the Commissioner pays and determines audit expenses, the power operates notwithstanding other audits, the registered person gets an opportunity to be heard before audit material is used against them, and detection of unpaid or incorrectly refunded tax or wrongly availed input tax credit may prompt initiation of tax recovery or penalty proceedings. Act-Rules GST - States Thu, 25 May 2017 11:14:47 +0530 https://www.taxtmi.com/acts?id=25206