https://www.taxtmi.com/manuals?id=2599 Special audit under Section 66 may be ordered where value declaration or input tax credit appears incorrect; Commissioner approval and nomination of a chartered or cost accountant are required. The audit is directed by FORM GST ADT-03 and findings communicated in FORM GST ADT-04. Auditor access to premises is permitted without a search warrant. Reports are due within 90 days, extendable by 90 days with recorded reasons; expenses and remuneration are borne by the Commissioner. Audit findings may trigger assessment or adjudication with prescribed interest and penalty consequences, and affected persons must be given an opportunity of being heard. en-us Fri, 07 Apr 2023 18:17:00 +0530 Thu, 13 Mar 2025 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2599 Special audit under Section 66 may be ordered where value declaration or input tax credit appears incorrect; Commissioner approval and nomination of a chartered or cost accountant are required. The audit is directed by FORM GST ADT-03 and findings communicated in FORM GST ADT-04. Auditor access to premises is permitted without a search warrant. Reports are due within 90 days, extendable by 90 days with recorded reasons; expenses and remuneration are borne by the Commissioner. Audit findings may trigger assessment or adjudication with prescribed interest and penalty consequences, and affected persons must be given an opportunity of being heard. Manuals GST Fri, 07 Apr 2023 18:17:00 +0530 https://www.taxtmi.com/manuals?id=2599