Section 66 - Special audit. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

..... Special audit. 66. (1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the rank of Assistant Commissioner, having regard to the nature and complexity of the case and the interest of revenue, is of the opinion that the value has not been correctly declared or the credit availed is not within the normal limits, he may, with the prior approval of the Commissioner, direct such registered person by a communication in writing to get his re .....

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Section 66 - Special audit. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... e basis of special audit under sub-section (1) which is proposed to be used in any proceedings against him under this Act or the rules made thereunder. (5) The expenses of the examination and audit of records under sub-section (1), including the remuneration of such chartered accountant or cost accountant, shall be determined and paid by the Commissioner and such determination shall be final. (6) Where the special audit conducted under sub-section (1) results in detection of tax not paid or shor .....

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Section 66 - Special audit. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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