Rule 102 CGST Rules 2017 : Special Audit

By | July 13, 2017
(Last Updated On: July 21, 2017)

 Rule 102 CGST Rules 2017

( Rule 102 CGST Rules 2017 explains Special Audit and is covered in Chapter XI  – Assessment and Audit  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)

Special Audit

102. (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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