Section 102: Special Audit

Central Goods and Services Tax Rules-Part-A dated 09.10.2019Central Rules · 2017

(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-03to 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.

(5) The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of section 64 shall be issued in FORM GST ASMT-18.‖ 177 Inserted vide Notf no. 74/2018-CT dt. 31.12.2018 Page 107 of 155

CHAPTER XII ADVANCE RULING

Where this provision sits

Act	Central Goods and Services Tax Rules-Part-A dated 09.10.2019
Section	102
Marginal note	Special Audit
Jurisdiction	Central
Status	In force as published by the source

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