https://www.taxtmi.com/acts?id=28527 Special audit authorises an officer not below Assistant Commissioner, with Commissioner's approval, to direct a registered person to obtain an examination and audit of records by a chartered or cost accountant nominated by the Commissioner where value declaration or input tax credit appears incorrect; the nominated accountant must deliver a signed report within ninety days (with one possible ninety-day extension), expenses are determined and paid by the Commissioner, the registered person must be heard before material is used against them, and detection of tax discrepancies authorises initiation of recovery proceedings. en-us Thu, 29 Jun 2017 16:53:59 +0530 Thu, 29 Jun 2017 16:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28527 Special audit authorises an officer not below Assistant Commissioner, with Commissioner's approval, to direct a registered person to obtain an examination and audit of records by a chartered or cost accountant nominated by the Commissioner where value declaration or input tax credit appears incorrect; the nominated accountant must deliver a signed report within ninety days (with one possible ninety-day extension), expenses are determined and paid by the Commissioner, the registered person must be heard before material is used against them, and detection of tax discrepancies authorises initiation of recovery proceedings. Act-Rules GST - States Thu, 29 Jun 2017 16:53:59 +0530 https://www.taxtmi.com/acts?id=28527