Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes. The Rules as published in the Gazette of India is the legal source.
Rule 102, verbatim (show)
Rule 102. Special Audit.-
(1) Where special audit is required to be conducted in accordance with the provisions of section 66, the officer referred to in the said section shall issue a direction in FORMGST ADT-03 to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction.
(2) On conclusion of the special audit, the registered person shall be informed of the findings of the special audit in FORM GST ADT-04.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
direction for special audit 102(1)
Questions to answer on the file6 questions
communication of special-audit findings 102(2)
Questions to answer on the file3 questions
Relationship with other provisions
| Provision | Connection | Words that tie them |
|---|---|---|
| Section 66 of the CGST Act, 2017 | this provision requires Section 66 of the CGST Act, 2017 | 102(1) "in accordance with the provisions of section 66" |
Circulars and notifications
Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.
Notifications (1)
| Number | Date | Subject |
|---|---|---|
| Notification No. 10/2017-Central Tax | 28 June 2017 | Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument |
See also
- Section 66 of the CGST Act, 2017: special audit
External links
None.