Rule 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 FORMGST 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.
