https://www.taxtmi.com/acts?id=26064 Special audit allows an officer not below Assistant Commissioner, with Commissioner approval, to direct a registered person to have records audited by a chartered or cost accountant nominated by the Commissioner. The nominated accountant must submit a signed, certified report within ninety days, with a possible single extension. The Commissioner determines and pays audit expenses and remuneration. The registered person is entitled to an opportunity of being heard before material from the audit is used in proceedings. Detection of unpaid or short paid tax, erroneous refund or wrongly availed input tax credit may lead to initiation of action under section 73 or section 74. en-us Sat, 17 Jun 2017 14:14:03 +0530 Thu, 29 Jun 2017 16:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26064 Special audit allows an officer not below Assistant Commissioner, with Commissioner approval, to direct a registered person to have records audited by a chartered or cost accountant nominated by the Commissioner. The nominated accountant must submit a signed, certified report within ninety days, with a possible single extension. The Commissioner determines and pays audit expenses and remuneration. The registered person is entitled to an opportunity of being heard before material from the audit is used in proceedings. Detection of unpaid or short paid tax, erroneous refund or wrongly availed input tax credit may lead to initiation of action under section 73 or section 74. Act-Rules GST - States Sat, 17 Jun 2017 14:14:03 +0530 https://www.taxtmi.com/acts?id=26064