https://www.taxtmi.com/acts?id=27323 An Assistant Commissioner, with Commissioner approval, may direct a registered person to obtain an examination and audit of records by a Commissioner nominated chartered or cost accountant where declared value or input tax credit appears incorrect or abnormal; the nominated auditor must submit a signed report within ninety days (extendable for good cause). The registered person has a right to be heard before special audit material is used against them, the Commissioner determines and pays audit expenses, and adverse audit findings may trigger initiation of recovery or assessment proceedings. en-us Fri, 23 Jun 2017 16:57:34 +0530 Fri, 23 Jun 2017 16:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27323 An Assistant Commissioner, with Commissioner approval, may direct a registered person to obtain an examination and audit of records by a Commissioner nominated chartered or cost accountant where declared value or input tax credit appears incorrect or abnormal; the nominated auditor must submit a signed report within ninety days (extendable for good cause). The registered person has a right to be heard before special audit material is used against them, the Commissioner determines and pays audit expenses, and adverse audit findings may trigger initiation of recovery or assessment proceedings. Act-Rules GST - States Fri, 23 Jun 2017 16:57:34 +0530 https://www.taxtmi.com/acts?id=27323