https://www.taxtmi.com/acts?id=26889 Special audit allows an Assistant Commissioner, with prior Commissioner approval, to direct a registered person to have records audited by a Commissioner-nominated chartered or cost accountant where declared value or input tax credit appears incorrect; the nominated accountant must deliver a signed report within ninety days (extendable for cause), the registered person must be heard before material is used in proceedings, the Commissioner determines and pays audit expenses, and detection of tax discrepancies may trigger further tax action. en-us Thu, 22 Jun 2017 12:14:49 +0530 Fri, 30 Jun 2017 16:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26889 Special audit allows an Assistant Commissioner, with prior Commissioner approval, to direct a registered person to have records audited by a Commissioner-nominated chartered or cost accountant where declared value or input tax credit appears incorrect; the nominated accountant must deliver a signed report within ninety days (extendable for cause), the registered person must be heard before material is used in proceedings, the Commissioner determines and pays audit expenses, and detection of tax discrepancies may trigger further tax action. Act-Rules GST - States Thu, 22 Jun 2017 12:14:49 +0530 https://www.taxtmi.com/acts?id=26889