Section 66 – Special Audit
Section 66 of CGST Act, 2017 – Special Audit Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective and Scope of Section 66 Section 66 empowers the tax authorities to order a special audit by an independent professional in cases involving: Complexity of transactions Doubtful valuation Questionable ITC availment Revenue risk This provision is invoked when regular audit or scrutiny is insufficient. 2. Statutory Provision – Section 66 Section 66(1): If at any stage of scrutiny, inquiry, investigation or any other proceedings, the Assistant Commissioner or any officer of higher rank is of the opinion that: Value of supply has not been correctly declared, or ITC availed is not within normal limits he may, with the prior approval of the Commissioner, direct the registered person to get his records examined and audited by a Chartered Accountant or Cost Accountant as may be nominated by the Commiss...