https://www.taxtmi.com/acts?id=30236 A registered person may be directed to obtain a special audit by a nominated chartered or cost accountant where an Assistant Commissioner, with Commissioner approval, suspects incorrect value declaration or abnormal input tax credit; the accountant must file a signed report within ninety days (subject to one extension), the taxpayer has a hearing right before audit materials are used against them, the Commissioner determines and pays audit expenses, and detected tax discrepancies may trigger assessment or recovery action. en-us Sat, 08 Jul 2017 18:50:38 +0530 Tue, 18 Jul 2017 14:23:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30236 A registered person may be directed to obtain a special audit by a nominated chartered or cost accountant where an Assistant Commissioner, with Commissioner approval, suspects incorrect value declaration or abnormal input tax credit; the accountant must file a signed report within ninety days (subject to one extension), the taxpayer has a hearing right before audit materials are used against them, the Commissioner determines and pays audit expenses, and detected tax discrepancies may trigger assessment or recovery action. Act-Rules GST - States Sat, 08 Jul 2017 18:50:38 +0530 https://www.taxtmi.com/acts?id=30236