https://www.taxtmi.com/acts?id=28702 Special audit powers permit an Assistant Commissioner to require a registered person to have records audited by a Commissioner nominated chartered or cost accountant; the auditor must submit a signed report within ninety days (with one possible ninety day extension). The power operates despite other statutory audits. The registered person is entitled to be heard before material from the special audit is used against them, and the Commissioner determines and pays audit expenses; detection of tax irregularities may lead to initiation of recovery or demand proceedings. en-us Fri, 30 Jun 2017 16:17:05 +0530 Wed, 19 Jul 2017 14:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28702 Special audit powers permit an Assistant Commissioner to require a registered person to have records audited by a Commissioner nominated chartered or cost accountant; the auditor must submit a signed report within ninety days (with one possible ninety day extension). The power operates despite other statutory audits. The registered person is entitled to be heard before material from the special audit is used against them, and the Commissioner determines and pays audit expenses; detection of tax irregularities may lead to initiation of recovery or demand proceedings. Act-Rules GST - States Fri, 30 Jun 2017 16:17:05 +0530 https://www.taxtmi.com/acts?id=28702