Rule 102 of CGST Rules - Special Audit

Rule 102 of CGST Rules - Special Audit

(updated as on 15.11.2017)

(1) Where special audit is required to be conducted in accordance withthe provisions of section 66, the officer referred to in the said section shall issue a directionin FORM GST ADT-03 to the registered person to get his records audited by a charteredaccountant or a cost accountant specified in the said direction. (2) On conclusion of the special audit, the registered person shall be informed of thefindings of the special audit in FORM GST ADT-04.

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CHAPTER XI

ASSESSMENT AND AUDIT

Chapter XIof CGST Rules, 2017 consists of five rules relating to ASSESSMENT & AUDITRULES under the GST regime. All this rules are available for your ready reference. Rule 98 :Provisional Assessment Rule 99 :Scrutiny of returns Rule 100 :Assessment in certain cases Rule 101 : Audit Rule 102 : Special Audit