Difference Between Audits under Section 65 and Section 66 of CGST Act

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..... is conducted 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 .....

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