Under what circumstances can a special audit be instituted?
Question 19
Bill
Assessment and Audit
Faq On GST (2nd Edition) Dated 31.3.2017
Q 19. 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 66 of CGST /SGST Act.
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