Under what circumstances, special audit under section 66 of the CGST Act, 2017 may be directed? Is the special audit provision applicable even if…

Alternative Answer Following are the circumstances in which special audit may be directed: 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 has not been correctly declared; orthe credit availed is not within the normal limits, he may, with the prior approval of the Commissioner, issue a direction to the 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. Yes, the provisions of special audit shall have effect even if the accounts of the registered person have been audited under any other provisions of the GST law.