https://www.taxtmi.com/acts?id=29213 The Commissioner may direct a special audit by nominating a chartered accountant or cost accountant to examine a registered person's books where value declaration or input credit appears incorrect; the nominee must submit a signed report within ninety days, extendable once for ninety days. The audit can be ordered notwithstanding other audits. The registered person must be heard before material from the special audit is used in proceedings. The Commissioner determines and pays audit expenses, and detection of unpaid tax, short payment, erroneous refund or wrongful input tax credit may lead to initiation of assessment or recovery action. en-us Mon, 03 Jul 2017 15:27:46 +0530 Tue, 08 Aug 2017 15:07:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29213 The Commissioner may direct a special audit by nominating a chartered accountant or cost accountant to examine a registered person's books where value declaration or input credit appears incorrect; the nominee must submit a signed report within ninety days, extendable once for ninety days. The audit can be ordered notwithstanding other audits. The registered person must be heard before material from the special audit is used in proceedings. The Commissioner determines and pays audit expenses, and detection of unpaid tax, short payment, erroneous refund or wrongful input tax credit may lead to initiation of assessment or recovery action. Act-Rules GST - States Mon, 03 Jul 2017 15:27:46 +0530 https://www.taxtmi.com/acts?id=29213