Procedure of Special audit under GST

Rule-102 of CGST Rules 2017

Spe­cial Audit.- 

(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

(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.