Section 13 in Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017
13. Audit assessment and special audit.
(1)The Commissioner of State tax shall, after sanctioning the reimbursement, allot the eligible units for audit assessment selected based on the risk parameters to the proper officer, as deemed fit, in order to verify actual production, supply, input tax credit claimed, payment of State tax (SGST) and correctness of the tax reimbursement defined;(2)The Commissioner of State tax may, after sanctioning the reimbursement, also order for special audit by the Chartered Accountant for units selected based on the risk parameters identified by him in order to verify correctness of actual production, supply and valuation thereof, input tax credit claimed, State tax paid and tax reimbursement claimed.
