Section 66 of CGST Act, 2017 : Section 66: Special Audit
CGST Act, 2017
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Explanation using Example
Imagine a scenario where a business named "XYZ Traders" is registered under GST and has been filing its returns regularly. An officer of the GST department, who is not below the rank of Assistant Commissioner, is reviewing XYZ Traders' filings and notices some discrepancies in the declared values of goods sold and the input tax credit claimed by the business. The officer suspects that the values might be under-reported and the credit claimed could be higher than what is permissible.
Considering the complexity of XYZ Traders' business transactions and potential revenue implications, the officer decides to initiate a special audit. He seeks the prior approval of the Commissioner and then officially communicates to XYZ Traders, instructing them to have their records audit...
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