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Section 102: Special Audit

Jharkhand Goods and Services Tax (SGST) Rules, 2017. Part AState Rules of Jharkhand · 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.” 176Inserted vide Notf no. 74/2018-ST dt.24.01.2019 for ―100. Assessment in certain cases.

101

CHAPTER XII ADVANCE RULING

Where this provision sits

ActJharkhand Goods and Services Tax (SGST) Rules, 2017. Part A
Section102
Marginal noteSpecial Audit
JurisdictionState of Jharkhand
StatusIn force as published by the source

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