SPECIAL AUDIT – SECTION 66 OF CGST ACT, 2017 AND RULE 102 OF THE CGST RULES, 2017.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing the nature of the case, complexity, and revenue implications, is of the opinion that the declared value is inaccurate or the credit availed exceeds normal limits, he may, with Commissioner's approval, direct the concerned registered person in writing to have his records, including accounting books, to be reviewed and audited by a Chartered Accountant or a Cost Accountant nominated by the Commi....