https://www.taxtmi.com/acts?id=27809 An officer not below Assistant Commissioner, with Chief Commissioner approval, may direct a registered person to have records audited by a nominated chartered or cost accountant if declared value or input credit appears incorrect; the nominated accountant must file a signed audit report within ninety days (with one possible ninety day extension). The taxpayer has a right to be heard before material from the special audit is used against them, the Chief Commissioner determines and pays audit expenses, and detection of unpaid or short paid tax or wrongly availed input tax credit may trigger statutory recovery actions. en-us Mon, 26 Jun 2017 14:19:25 +0530 Tue, 27 Jun 2017 12:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27809 An officer not below Assistant Commissioner, with Chief Commissioner approval, may direct a registered person to have records audited by a nominated chartered or cost accountant if declared value or input credit appears incorrect; the nominated accountant must file a signed audit report within ninety days (with one possible ninety day extension). The taxpayer has a right to be heard before material from the special audit is used against them, the Chief Commissioner determines and pays audit expenses, and detection of unpaid or short paid tax or wrongly availed input tax credit may trigger statutory recovery actions. Act-Rules GST - States Mon, 26 Jun 2017 14:19:25 +0530 https://www.taxtmi.com/acts?id=27809