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

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..... ng 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 Commis .....

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..... f the audit under Section 66, the registered person shall be informed of the findings of the special audit in FORM GST ADT-04 -Rule 102(2) of the CGST Rules, 2017. 4.4 The proper officer shall initiate action for recovery of tax, input tax credit and/or erroneous refund detected during the audit - Section 73 &/or 74 of CGST Act, 2017.
Manuals, Ready reckoner, Law and practice, Reference Guide, .....

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