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 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.