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CA Final · Indirect Tax Laws · Assessment and Audit

Under the CGST Rules, 2017, an officer directs Nilgiri Steels Ltd to get its records audited by a chartered accountant under section 66. Which pair of forms correctly represents the direction and the communication of findings of this special audit?

The direction for special audit is issued in FORM GST ADT-03 and the findings of the special audit are communicated in FORM GST ADT-04. ADT-01 is the audit notice and ADT-02 communicates ordinary audit findings under rule 101, so those pairings are wrong.

  1. AFORM GST ADT-01 for direction and ADT-02 for findings
  2. BFORM GST ADT-03 for direction and ADT-04 for findingsCorrect
  3. CFORM GST ADT-02 for direction and ADT-03 for findings
  4. DFORM GST ADT-04 for direction and ADT-01 for findings

Explanation

Rule 102(1) requires 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) says findings are informed in FORM GST ADT-04. ADT-01 and ADT-02 belong to the ordinary audit under rule 101.

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