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According to Rule 102 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :

  1. 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

  2. On conclusion of the special audit, the registered person shall be informed of the findings of the special audit in FORM GST ADT-04.

 

  1. GST Acts and Rules
  2. Central Goods and Services Tax (CGST) Rules, 2017
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CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 6 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .
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