Section 66 provides for special audit of registered person even if his books has already been audited under GST laws or other laws.

Section 66(1) read with Rule 102(1)

If at any stage of scrutiny, inquiry, investigation or any other proceedings before him,

any officer not below the rank of AC,

having regard to the nature and complexity of the case and the interest of revenue,

is of the opinion that

the value has not been correctly declared or

the credit availed is not within the normal limits,

he may, with the prior approval of the Commissioner, issue a direction in GST ADT-03 to RP 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.

Section 66(2)

The chartered accountant or cost accountant so nominated shall,

within 90 days, submit a report of such audit duly signed and certified by him to the said AC 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.

Question & Answer

Proviso to Section 66(2)

AC may extend the said period by a further period of 90 days,

on an application made to him in this behalf by the RP or the chartered accountant or cost accountant or

for any material and sufficient reason.

Question & Answer

Section 66(3)

Special audit shall have effect notwithstanding that the accounts of the RP have been audited under

any other provisions of this Act or

any other law for the time being in force.

Section 66(5)

The expenses of the examination and audit of records u/ss (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.

Section 66(4)

RP shall be given an opportunity of being heard in respect of any material gathered on the basis of special audit u/ss (1) which is proposed to be used in any proceedings against him under this Act or the rules made thereunder.

Rule 102(2)

On conclusion of the special audit, the registered person shall be informed of the findings of the special audit in FORM GST ADT-04.

Section 66(6)

Where the special audit conducted u/ss (1) results in detection of tax not paid or short paid or erroneously refunded, or ITC wrongly availed or utilised, the proper officer may initiate action u/s 73 or 74.