ॐ असतो मा सद्गमय
An officer not below the rank of Assistant Commissioner may, with the prior approval of the Commissioner, shall issue a direction in FORM GST ADT-03 to such registered person.to get his records including books of account examined and audited by a Chartered Accountant or a Cost Accountant specified in the said direction.
(ICAI FAQ PUBLICATIONS : – 06-09-2017 -SPECIAL AUDIT : FAQ NO. 9)
No, special audit can only be initiated during the process of scrutiny, enquiry, investigation and not after completion of the same.
(ICAI FAQ PUBLICATIONS : – 06-09-2017 -SPECIAL AUDIT : FAQ NO. 8)
Special audit can be directed if at any stage of scrutiny, enquiry, 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, is of the opinion that the value has not been correctly declared or the credit availed is not within the normal limits, with the prior approval of Commissioner.
(ICAI FAQ PUBLICATIONS : – 06-09-2017 -SPECIAL AUDIT : FAQ NO. 7)
Where the audit u/s 65(1) results in detection of tax not paid or short paid or
erroneously refunded, or input tax credit wrongly availed or utilized, the proper officer may initiate action under Section 73 or Section 74.
(ICAI FAQ PUBLICATIONS : -06-09-2017 AUDIT BY TAX AUTHORITIES : FAQ NO. 6)
During the course of audit, the authorized officer may require the registered person,
(i) to afford him the necessary facility to verify the books of account or other
documents as he may require
(ii) to furnish such information as he may require and render assistance for timely completion of the audit.
(ICAI FAQ PUBLICATIONS : -06-09-2017 AUDIT BY TAX AUTHORITIES : FAQ NO. 5)
The audit under Section 65(1) shall be completed within a period of 3 months from the date of commencement of audit. The period of completion of audit can be further extended by a period not exceeding 6 months by the Commissioner for reasons recorded to be in writing.
(ICAI FAQ PUBLICATIONS : -06-09-2017 AUDIT BY TAX AUTHORITIES : FAQ NO. 4)
The registered person shall be informed, by way of a notice, in Form GST ADT-01 (as per Chapter XI- Assessment and Audit of the CGST Rules) sufficiently in advance, not less than 15 working days, prior to the conduct of audit in the manner prescribed.
(ICAI FAQ PUBLICATIONS : -06-09-2017 AUDIT BY TAX AUTHORITIES : FAQ NO. 3)
No, Section 65 does not specify any such requirements. Commissioner can initiate audit on any taxable person for such period, at such frequency and in such manner as may be prescribed.
(ICAI FAQ PUBLICATIONS : -06-09-2017 AUDIT BY TAX AUTHORITIES : FAQ NO. 2)
The Commissioner of CGST/Commissioner of SGST or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person for such period, at such frequency and in such manner as may be prescribed.
(ICAI FAQ PUBLICATIONS : -06-09-2017 AUDIT BY TAX AUTHORITIES : FAQ NO. 1)
The Additional / Joint Commissioner can, on his own motion may withdraw the summary assessment order in the event such order is erroneous and thereafter may follow the procedure laid down in Section 73 or 74 which provides for determination of tax liability on account of tax not paid other than fraud, wilful mis-statement etc., or otherwise . The order of withdrawal or, rejection of the application under Section 64(2) shall be issued in FORM GST ASMT-18.
(ICAI FAQ PUBLICATIONS 0609-2017 SUMMARY ASSESSMENT IN CERTAIN SPECIAL CASES: FAQ NO. 27)