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    <title>Difference Between Audits under Section 65 and Section 66 of CGST Act</title>
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    <description>Audits under Section 65 are departmental reviews by authorised officers with a prior notice requirement, a three month completion period (with extension), and lead to audit reports that may result in show cause proceedings. Special Audits under Section 66 are conducted by a commissioner nominated chartered or cost accountant without a notice requirement, have a prescribed shorter completion term (with extension), require that an auditee be heard if audit material may be used against them, and likewise produce reports that can trigger show cause proceedings.</description>
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      <description>Audits under Section 65 are departmental reviews by authorised officers with a prior notice requirement, a three month completion period (with extension), and lead to audit reports that may result in show cause proceedings. Special Audits under Section 66 are conducted by a commissioner nominated chartered or cost accountant without a notice requirement, have a prescribed shorter completion term (with extension), require that an auditee be heard if audit material may be used against them, and likewise produce reports that can trigger show cause proceedings.</description>
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      <pubDate>Fri, 07 Apr 2023 18:32:00 +0530</pubDate>
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