What does Rule 102 of the Central Goods and Services Tax Rules, 2017 deal with?

Rule 102 deals with Special Audit under Chapter XI on Assessment and Audit of the Central Goods and Services Tax Rules, 2017.

Which form is used to direct a special audit under Rule 102?

The direction to conduct a special audit is issued in FORM GST ADT-03 under Rule 102.

How are the findings of a special audit communicated to the registered person under Rule 102?

On conclusion of the special audit, the registered person is informed of the findings in FORM GST ADT-04.

From when is Rule 102 on Special Audit enforced?

Rule 102 is enforced with effect from July 01, 2017, as per Notification No. G.S.R. 663(E) dated 28.06.2017.

CGST Rule 102 of Central Goods and Services Tax Rules, 2017 – Special Audit

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-XI Assessment and Audit

Rule 102: Special Audit.

102. (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, the registered person shall be informed of the findings of the special audit in FORM GST ADT-04.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 663(E) dated 28.06.2017].

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