Rule 102
Special Audit
GST
ASSESSMENT AND AUDIT
Rule 102 of Central Goods and Services Tax Rules, 2017
102. 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 the special audit,
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