Section 66: Defining the Boundaries of GST Special Audits

Section 66 of the GST Act outlines the boundaries of special audits that can be conducted by tax authorities to assess a taxpayer's compliance. Special audits are generally ordered when tax officials suspect irregularities in the GST filings or when complex issues arise that need in-depth examination. The section highlights the need for such audits in cases of suspected tax evasion or improper tax practices. The framework provided by Section 66 aims to ensure transparency and accuracy in the GST system, helping authorities identify discrepancies in tax filings. It also ensures that taxpayers have a fair opportunity to present their case during the audit process.