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of <h1>Section 66: competent officer directs person via FORM GST ADT-03 to get named CA/CMA audit and issues FORM GST ADT-04</h1> Where a special audit is mandated under section 66, the competent officer must direct the registered person, by FORM GST ADT-03, to have specified records audited by a chartered accountant or cost accountant named in the direction; upon completion, the officer must inform the registered person of the audit findings using FORM GST ADT-04.
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