Under what circumstances can a special audit be instituted?
Question 22
Bill
Assessment and Audit
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 22. Under what circumstances can a special audit be instituted?
Ans. A special audit can be instituted in limited circumstances where during scrutiny, investigation, etc. it comes to the notice that a case is complex or the revenue stake is high. This power is given in section 50 of MGL.
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Statute, statutory provisions legi
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