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        Rule 5 - Special Audit

        GST - Assessment And Audit - Draft Rules 13-4-2017

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        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.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                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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