https://www.taxtmi.com/acts?id=27665 An Assistant Commissioner, with Commissioner approval, may 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 submit a signed report within the prescribed period, extendable for cause. The provision applies despite other audits; the taxpayer has a right to be heard before material from the special audit is used in proceedings. The Commissioner determines and pays the audit expenses, and detected tax discrepancies may trigger recovery or adjudication proceedings under the Act. en-us Mon, 26 Jun 2017 10:00:12 +0530 Tue, 27 Jun 2017 18:01:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27665 An Assistant Commissioner, with Commissioner approval, may 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 submit a signed report within the prescribed period, extendable for cause. The provision applies despite other audits; the taxpayer has a right to be heard before material from the special audit is used in proceedings. The Commissioner determines and pays the audit expenses, and detected tax discrepancies may trigger recovery or adjudication proceedings under the Act. Act-Rules GST - States Mon, 26 Jun 2017 10:00:12 +0530 https://www.taxtmi.com/acts?id=27665