https://www.taxtmi.com/article/detailed?id=7808 Special audit permits a deputy or assistant commissioner, with prior commissioner approval, to direct a commissioner nominated chartered or cost accountant to audit a taxpayer's records where value declaration or input tax credit claims appear incorrect or abnormal; the auditor must report within ninety days (subject to discretionary extension) and findings must be communicated to the registered person in the prescribed form. en-us Sun, 07 Jan 2018 08:36:33 +0530 Sun, 07 Jan 2018 08:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7808 Special audit permits a deputy or assistant commissioner, with prior commissioner approval, to direct a commissioner nominated chartered or cost accountant to audit a taxpayer's records where value declaration or input tax credit claims appear incorrect or abnormal; the auditor must report within ninety days (subject to discretionary extension) and findings must be communicated to the registered person in the prescribed form. Articles Goods and Services Tax - GST Sun, 07 Jan 2018 08:36:33 +0530 https://www.taxtmi.com/article/detailed?id=7808