Statutory text — CGST Rules, 2017, as amendedRule 102
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.
Text as published on the CBIC tax information portal, as on 11 October 2026. The numbered notes record each amendment. Official source