Special Audit
Rule 5
Bill
ASSESSMENT AND AUDIT
GST – Assessment And Audit – Draft Rules 13-4-2017
5. 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 direction.
(2) On conclusion of special audit, the regist
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