CGST Rules Rule 102 — Special Audit
CGST Rules, 2017 · Special Audit
Quick Answer
Rule 102 of the CGST Rules, 2017 governs Special Audit. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 102 CGST: Special Audit — eligibility, conditions, case laws and compliance impact under Indian tax law.
(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.
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CGST Rules Rule 102 was introduced as part of the CGST Rules, 2017.