Audit and Special Audit Provisions under GST: A Comprehensive Analysis of Section 65 and 66

This article provides a detailed analysis of the audit and special audit provisions under GST, focusing on Sections 65 and 66 of the CGST Act. Section 65 empowers tax authorities to conduct an audit of a taxpayer’s records and accounts, while Section 66 deals with the special audit where the authorities can appoint a chartered accountant or cost accountant to review the taxpayer’s financial records. The article examines the procedural aspects, the conditions for conducting such audits, and the powers of the authorities in this regard. It also discusses the rights of taxpayers and the safeguards against arbitrary audits. The provisions are crucial in ensuring compliance with GST regulations and preventing tax evasion.