Special audit, Section 66 of CGST Act, 2017


Sec 66 of CGST Act, 2017 Special audit


The below post explains about Special audit under section 66 of CGST Act,2017.


Section 66 of CGST Act, 2017 explains Special audit as below: (The amendments if any will also be updated here soon).


The extract of Section 66 of CGST Act,2017 quoted below:


66  Special audit.


66. (1) If at any stage of scrutiny, inquiry, investigation or any other proceedings

before him, any officer not below the rank of Assistant Commissioner, having regard to the

nature and complexity of the case and the interest of revenue, is of the opinion that the value

Special audit, Section 66 of CGST Act, 2017has not been correctly declared or the credit availed is not within the normal limits, he may,

with the prior approval of the Commissioner, direct such registered person by a communication

in writing to get his records including books of account examined and audited by a chartered

accountant or a cost accountant as may be nominated by the Commissioner.

(2) The chartered accountant or cost accountant so nominated shall, within the period

of ninety days, submit a report of such audit duly signed and certified by him to the said

Assistant Commissioner mentioning therein such other particulars as may be specified:

Provided that the Assistant Commissioner may, on an application made to him in this

behalf by the registered person or the chartered accountant or cost accountant or for any

material and sufficient reason, extend the said period by a further period of ninety days.

(3) The provisions of sub-section (1) shall have effect notwithstanding that the

accounts of the registered person have been audited under any other provisions of this Act

or any other law for the time being in force.
(4) The registered person shall be given an opportunity of being heard in respect of

any material gathered on the basis of special audit under sub-section (1) which is proposed

to be used in any proceedings against him under this Act or the rules made thereunder.

(5) The expenses of the examination and audit of records under sub-section (1), including

the remuneration of such chartered accountant or cost accountant, shall be determined and

paid by the Commissioner and such determination shall be final.

(6) Where the special audit conducted under sub-section (1) results in detection of tax

not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised,

the proper officer may initiate action under section 73 or section 74.



The above information clarifies about Special audit under section 66 of CGST Act,2017.  


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