https://www.taxtmi.com/acts?id=26682 An Assistant Commissioner, with the Commissioner's approval, may require a registered person to have records audited by a Commissioner nominated chartered or cost accountant where value declarations or input tax credit appear irregular; the auditor must deliver a signed report within ninety days (extendable once), the provision overrides other audits, the taxpayer receives an opportunity to be heard before material is used in proceedings, the Commissioner determines and pays audit expenses, and detection of tax shortfall or improper input tax credit may lead to assessment or recovery action. en-us Wed, 21 Jun 2017 16:10:39 +0530 Wed, 12 Jul 2017 15:00:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26682 An Assistant Commissioner, with the Commissioner's approval, may require a registered person to have records audited by a Commissioner nominated chartered or cost accountant where value declarations or input tax credit appear irregular; the auditor must deliver a signed report within ninety days (extendable once), the provision overrides other audits, the taxpayer receives an opportunity to be heard before material is used in proceedings, the Commissioner determines and pays audit expenses, and detection of tax shortfall or improper input tax credit may lead to assessment or recovery action. Act-Rules GST - States Wed, 21 Jun 2017 16:10:39 +0530 https://www.taxtmi.com/acts?id=26682