https://www.taxtmi.com/article/detailed?id=9209 Special audit under GST permits an Assistant Commissioner-level officer, with prior Commissioner approval and by FORM GST ADT-03, to require a registered person to have records audited by a Commissioner-nominated chartered or cost accountant. The nominated auditor must file a certified report within ninety days (extendable once), material proposed for use against the assessee requires an opportunity of being heard, the Commissioner pays auditor expenses, and findings are communicated in FORM GST ADT-04 with potential initiation of assessment proceedings for tax shortfall or wrongful credit. en-us Mon, 25 May 2020 10:24:49 +0530 Mon, 25 May 2020 10:24:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9209 Special audit under GST permits an Assistant Commissioner-level officer, with prior Commissioner approval and by FORM GST ADT-03, to require a registered person to have records audited by a Commissioner-nominated chartered or cost accountant. The nominated auditor must file a certified report within ninety days (extendable once), material proposed for use against the assessee requires an opportunity of being heard, the Commissioner pays auditor expenses, and findings are communicated in FORM GST ADT-04 with potential initiation of assessment proceedings for tax shortfall or wrongful credit. Articles Goods and Services Tax - GST Mon, 25 May 2020 10:24:49 +0530 https://www.taxtmi.com/article/detailed?id=9209