Provisions under Rule 102 of CGST Rules, 2017 relating to “Special Audit”:
CGST Rule 102: Special Audit (Chapter XI: Assessment and Audit) [*1]
(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.
Notes (History of Amendments in Bare Text):
1. CGST Rule 102 introduced vide Notification 10/2017, effective 01/07/2017.
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