Chapter - XI of CGST Rules, 2017
ASSESSMENT AND AUDIT
RULE 102. Special audit
2(13)
“audit” means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made thereunder;
.
(corresponding section
66)
(1) Where special audit
2(13)
“audit” means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made thereunder;
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
2(23)
“chartered accountant” means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949;
or a cost accountant specified in the said
direction.
(2) On conclusion of the special audit
2(13)
“audit” means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made thereunder;
, the registered person shall be informed
of the findings of the special audit
2(13)
“audit” means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made thereunder;
in FORM GST ADT-04.