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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.

 

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 12 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.