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CMA Final · Indirect Tax Laws and Practice · GST Annual Return and GST Audit Return

Under Rule 102 of the CGST Rules as given, which statement about special audit under section 66 is correct?

Special audit starts with a direction in FORM GST ADT-03 requiring the registered person to get records audited by a chartered accountant or cost accountant specified in that direction. On conclusion, findings are informed in FORM GST ADT-04. ADT-01 and ADT-02 relate to the ordinary audit by the proper officer.

  1. AThe officer issues FORM GST ADT-01 and the registered person's own auditor conducts the audit
  2. BThe officer issues a direction in FORM GST ADT-03 to get records audited by a specified chartered accountant or cost accountant, and findings are communicated in FORM GST ADT-04Correct
  3. CThe proper officer issues FORM GST ADT-02 directing a special audit, and findings are communicated in FORM GST ADT-03
  4. DThe registered person chooses any chartered accountant and files FORM GSTR-9C as the special audit report

Explanation

Rule 102(1) provides for a direction in FORM GST ADT-03 to get records audited by a chartered accountant or cost accountant specified in the direction. Rule 102(2) provides that findings are informed in FORM GST ADT-04. ADT-01 is the notice for ordinary audit and ADT-02 communicates its findings.

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