'Special Audit' where value declared incorrectly / credit availed outside normal limits, explains CBEC

CBEC explains concept of ‘Special Audit’ under GST regime, where registered person can be directed to get his books including books of account examined and audited by a CA or Cost Accountant during any stage of scrutiny, inquiry, investigation or any other proceedings, depending on the complexity of the case; As per the procedure laid down, where Asst. Commissioner or any senior officer is of the opinion that value has not been correctly declared or credit availed is not ...