Home / 
Difference Between Audits under Section 65 and Section 66 of CGST Act
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed by officers of the department authorised by the commissioner In this section, the audit is undertaken by a CA (Chartered accountant) or a CMA (Cost & Management Accountant) nominated by the Commissioner Prior Notice 15 days notice is required No such requirement of notice/intimation under Special Audit Time for conclusion of the audit Audit under this section is to be concluded within 3 m....