https://www.taxtmi.com/acts?id=25587 An officer not below Assistant Commissioner may, with Commissioner approval, direct a registered person to have records audited by a chartered or cost accountant nominated by the Commissioner when declared value or input tax credit appears incorrect; the nominated accountant must submit a signed report within ninety days (subject to one extension), the provision applies despite prior audits, the registered person is entitled to be heard before material from the special audit is used in proceedings, the Commissioner determines and pays audit expenses, and detection of tax discrepancies may lead to assessment or recovery action. en-us Mon, 12 Jun 2017 14:55:31 +0530 Thu, 15 Jun 2017 12:07:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25587 An officer not below Assistant Commissioner may, with Commissioner approval, direct a registered person to have records audited by a chartered or cost accountant nominated by the Commissioner when declared value or input tax credit appears incorrect; the nominated accountant must submit a signed report within ninety days (subject to one extension), the provision applies despite prior audits, the registered person is entitled to be heard before material from the special audit is used in proceedings, the Commissioner determines and pays audit expenses, and detection of tax discrepancies may lead to assessment or recovery action. Act-Rules GST - States Mon, 12 Jun 2017 14:55:31 +0530 https://www.taxtmi.com/acts?id=25587