Special audit requirement: formal direction compels records audit by a chartered or cost accountant and mandates notification of findings. A statutory audit power requires an authorized officer to issue FORM GST ADT-03 directing the registered person to obtain an audit of records by a ... Summary
Special audit requirement: formal direction compels records audit by a chartered or cost accountant and mandates notification of findings.
A statutory audit power requires an authorized officer to issue FORM GST ADT-03 directing the registered person to obtain an audit of records by a chartered accountant or a cost accountant specified in the direction; upon conclusion the audit findings must be communicated to the registered person in FORM GST ADT-04.
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