CHAPTER - ASSESSMENT AND AUDIT

5. 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 an chartered accountant or a cost accountant specified in the said section.

(2) On conclusion of special audit, the registered person shall be informed of the findings of special audit in FORM GST ADT - 04.