{"id":2955,"date":"2017-04-03T15:50:36","date_gmt":"2017-04-03T10:20:36","guid":{"rendered":""},"modified":"2017-04-03T15:50:36","modified_gmt":"2017-04-03T10:20:36","slug":"under-what-circumstances-can-a-special-audit-be-instituted","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=2955","title":{"rendered":"Under what circumstances can a special audit be instituted?"},"content":{"rendered":"<p>Under what circumstances can a special audit be instituted?<br \/>Question 19<br \/>Bill  <br \/>Assessment and Audit <br \/>Faq On GST (2nd Edition) Dated 31.3.2017<br \/>Q 19. Under what circumstances can a special audit be instituted?<br \/>\nAns. 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.<br \/>\n &#8211;<br \/>Statute, statutory provisions l<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=24559\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Under what circumstances can a special audit be instituted?Question 19Bill Assessment and Audit Faq On GST (2nd Edition) Dated 31.3.2017Q 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=2955\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Under what circumstances can a special audit be instituted?&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-2955","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2955","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2955"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/2955\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}