Chapter - XI of CGST Rules, 2017
ASSESSMENT AND AUDIT
RULE 102. Special Audit. (corresponding section 66)
(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.