https://www.taxtmi.com/manuals?id=7665 Special audit under Section 66 authorises the Commissioner to nominate a Chartered Accountant or Cost Accountant to audit a registered person's records where declared value or input tax credit appears incorrect; the auditor must submit a signed report within ninety days (extendable for sufficient reason), findings are served in FORM GST ADT-04, and the proper officer must initiate recovery for tax, credit, or refund discrepancies. en-us Tue, 25 Feb 2025 16:16:00 +0530 Wed, 05 Mar 2025 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7665 Special audit under Section 66 authorises the Commissioner to nominate a Chartered Accountant or Cost Accountant to audit a registered person's records where declared value or input tax credit appears incorrect; the auditor must submit a signed report within ninety days (extendable for sufficient reason), findings are served in FORM GST ADT-04, and the proper officer must initiate recovery for tax, credit, or refund discrepancies. Manuals GST Tue, 25 Feb 2025 16:16:00 +0530 https://www.taxtmi.com/manuals?id=7665