Section 102: Special Audit

10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017Union territory Rules of Delhi · 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—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 ofthe special audit in FORM GST ADT-04.

Chapter ~ XII Advance Ruling

Where this provision sits

Act	10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017
Section	102
Marginal note	Special Audit
Jurisdiction	Union territory of Delhi
Status	In force as published by the source

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