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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 reproduced, special audit under section 66 is initiated by a direction in which form, and who may be specified to conduct it?

Special audit is directed through FORM GST ADT-03, and the records must be audited by a chartered accountant or cost accountant specified in that direction. ADT-01 is the ordinary audit notice, while ADT-04 informs the findings of the special audit on conclusion.

  1. AFORM GST ADT-01; a proper officer of the department
  2. BFORM GST ADT-03; a chartered accountant or a cost accountant specified in the directionCorrect
  3. CFORM GST ADT-02; any registered tax practitioner
  4. DFORM GST ADT-04; a company secretary appointed by the taxpayer

Explanation

Rule 102(1) says the officer issues a direction in FORM GST ADT-03 for the registered person to get records audited by a chartered accountant or cost accountant specified in the direction. FORM GST ADT-01 is the notice for ordinary audit, ADT-02 communicates ordinary audit findings, and ADT-04 communicates special audit findings.

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