https://www.taxtmi.com/acts?id=28058 Special audit permits a senior officer, with Commissioner approval, to direct a registered person to have records audited by a Commissioner nominated Chartered Accountant or Cost Accountant when declared value or input tax credit is questioned; the nominee must file a signed certified report within the prescribed period (subject to extension), the taxpayer has a right to be heard before audit material is used in proceedings, the Commissioner fixes and pays audit costs, and adverse findings may trigger recovery action under the law. en-us Tue, 27 Jun 2017 14:10:00 +0530 Thu, 06 Jul 2017 14:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28058 Special audit permits a senior officer, with Commissioner approval, to direct a registered person to have records audited by a Commissioner nominated Chartered Accountant or Cost Accountant when declared value or input tax credit is questioned; the nominee must file a signed certified report within the prescribed period (subject to extension), the taxpayer has a right to be heard before audit material is used in proceedings, the Commissioner fixes and pays audit costs, and adverse findings may trigger recovery action under the law. Act-Rules GST - States Tue, 27 Jun 2017 14:10:00 +0530 https://www.taxtmi.com/acts?id=28058