What recourse may be taken by the officer in case proper explanation is not furnished for the discrepancy detected in the return filed under section 45 of MGL?

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..... t - FAQ on GST dated 21.9.2016 based on Draft Model GST - Act-Rules - Q 7. What recourse may be taken by the officer in case proper explanation is not furnished for the discrepancy detected in the r .....

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..... 9 of the Act; (b) Direct the conduct of a special audit under Section 50 which is to be conducted by a Chartered Accountant or a Cost Accountant nominated for this purpose by the Commissioner; or .....

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