https://www.taxtmi.com/manuals?id=1729 Special Audit permits direction for examination of a registered person's records by a Commissioner nominated chartered accountant or cost accountant via FORM GST ADT-03; the nominee must submit a signed report within the prescribed period (with possible extension), the Commissioner pays the audit expenses, the person must be informed of findings and given a hearing, and detected tax shortfalls or wrongly availed input tax credit may lead to demand and recovery proceedings. en-us Fri, 18 Aug 2017 18:43:00 +0530 Wed, 23 Jan 2019 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1729 Special Audit permits direction for examination of a registered person's records by a Commissioner nominated chartered accountant or cost accountant via FORM GST ADT-03; the nominee must submit a signed report within the prescribed period (with possible extension), the Commissioner pays the audit expenses, the person must be informed of findings and given a hearing, and detected tax shortfalls or wrongly availed input tax credit may lead to demand and recovery proceedings. Manuals GST Fri, 18 Aug 2017 18:43:00 +0530 https://www.taxtmi.com/manuals?id=1729