According to Rule 102 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in
FORM GST ADT-03
to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction
- On conclusion of the special audit, the registered person shall be informed of the findings of the special audit in FORM GST ADT-04.