Rule 102 of ‘Central Goods and Services Tax (CGST) Rules 2017’: Special Audit
Provisions under Rule 102 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “ Special Audit”, as per CGST (2nd Amendment) Rules 2017 notified by CBEC on 28 June 2017, applicable w.e.f. 1 July 2017, are as under:
CGST Rule 102: Special Audit (Chapter-XI: Assessment and Audit)
(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.