https://www.taxtmi.com/acts?id=25896 An officer not below Assistant Commissioner may, with the Commissioner's prior approval, direct a registered person to have records examined in a special audit by a chartered or cost accountant nominated by the Commissioner, who must submit a signed audit report within ninety days (extendable for sufficient reason). The registered person has a right to be heard before material from the special audit is used against them. The Commissioner determines and pays audit expenses and remuneration, and detection of unpaid, short paid or erroneously refunded tax or wrongly availed input tax credit may lead to initiation of recovery or penalty proceedings. en-us Sat, 17 Jun 2017 12:03:07 +0530 Wed, 28 Jun 2017 10:39:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25896 An officer not below Assistant Commissioner may, with the Commissioner's prior approval, direct a registered person to have records examined in a special audit by a chartered or cost accountant nominated by the Commissioner, who must submit a signed audit report within ninety days (extendable for sufficient reason). The registered person has a right to be heard before material from the special audit is used against them. The Commissioner determines and pays audit expenses and remuneration, and detection of unpaid, short paid or erroneously refunded tax or wrongly availed input tax credit may lead to initiation of recovery or penalty proceedings. Act-Rules GST - States Sat, 17 Jun 2017 12:03:07 +0530 https://www.taxtmi.com/acts?id=25896