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<h1>Special Audit Process Under Rule 102: Directive for Audit Using FORM GST ADT-03, Results Communicated via FORM GST ADT-04.</h1> Rule 102 of the Central Goods and Services Tax Rules, 2017, pertains to the procedure for conducting a special audit under section 66. If a special audit is deemed necessary, the designated officer will direct the registered person to have their records audited by a specified chartered or cost accountant, using FORM GST ADT-03. Upon completion of the audit, the findings are communicated to the registered person through FORM GST ADT-04.