{"act":{"id":"cgst-rules-2017","short_title":"The Central Goods and Services Tax Rules, 2017","long_title":"Rules made by the Central Government under section 164 of the Central Goods and Services Tax Act, 2017.","act_number":"G.S.R. 610(E)","act_year":2017,"enact_date":"2017-06-19","enforcement_date":"2017-06-22","ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"rule","section_count":213,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/"},"unit":"rule","section":{"number":"102","heading":"Special Audit","text":"(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 . CHAPTER XII ADVANCE RULING","html":"<p>(1) Where special audit is required to be conducted in accordance with the provisions of section <a href=\"/cgst-rules-2017/rule/66/\">66</a> , 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 . CHAPTER XII ADVANCE RULING</p>","words":84,"text_source":"published"},"rule":{"number":"102","heading":"Special Audit","text":"(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 . CHAPTER XII ADVANCE RULING","html":"<p>(1) Where special audit is required to be conducted in accordance with the provisions of section <a href=\"/cgst-rules-2017/rule/66/\">66</a> , 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 . CHAPTER XII ADVANCE RULING</p>","words":84,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/cgst-rules-2017/rule/102/","note":null,"source_note":"Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}