https://www.taxtmi.com/acts?id=26465 A special audit allows an Assistant Commissioner to direct a registered person to have accounts audited by a Commissioner nominated chartered or cost accountant when declared value or input tax credit appear incorrect; the nominated accountant must submit a signed report within a prescribed period (with limited extension), the Commissioner pays and finalises audit expenses, the person is entitled to be heard before audit material is used against them, and detection of tax discrepancies may trigger recovery proceedings under the Act. en-us Sat, 17 Jun 2017 16:28:19 +0530 Thu, 22 Jun 2017 10:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26465 A special audit allows an Assistant Commissioner to direct a registered person to have accounts audited by a Commissioner nominated chartered or cost accountant when declared value or input tax credit appear incorrect; the nominated accountant must submit a signed report within a prescribed period (with limited extension), the Commissioner pays and finalises audit expenses, the person is entitled to be heard before audit material is used against them, and detection of tax discrepancies may trigger recovery proceedings under the Act. Act-Rules GST - States Sat, 17 Jun 2017 16:28:19 +0530 https://www.taxtmi.com/acts?id=26465