Special Audit
Rule 102 of the CGST Rules
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Special audit under section 66: the officer directs the taxpayer in ADT-03 to get the accounts audited by a nominated chartered or cost accountant, whose report is submitted in ADT-04 within ninety days; the department pays the auditor’s fee.
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The exact words of the law
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(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 .
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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