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Section 102: Special Audit

Maharashtra Goods and Services Tax Rules, 2017.State Rules of Maharashtra · 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 of the special audit in FORM GST ADT-04.

Chapter - XII Advance Ruling 1[103. The Government shall appoint officers not below the rank of Joint Commissioner as member of the Authority for Advance Ruling.]

Where this provision sits

ActMaharashtra Goods and Services Tax Rules, 2017.
Section102
Marginal noteSpecial Audit
JurisdictionState of Maharashtra
StatusIn force as published by the source

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