Communicationto the registered person for conduct of special audit under section 66
Special Audit Communication under Section 66
This document, referred to as FORM GST ADT - 03, is a formal communication used under GST rules, specifically Rule 102(1). It is issued to a registered person, identified by their GSTIN, to inform them about a special audit of their books and records. The need for this audit arises during the scrutiny of returns, enquiries, or investigations. The document specifies that the audit will be conducted by a chartered accountant or cost accountant appointed by the Commissioner. The registered person is directed to cooperate with the nominated professional to complete the audit. The form includes placeholders for the recipient's details, such as their GSTIN, name, and address, along with the tax period involved. It is signed by an authorized official, whose name and designation are also included. This process ensures compliance and transparency in the financial dealings of the registered person under the GST framework.
Note: It is an AI generated summary for reference purpose only.
FORM GST ADT - 03
[See rule 102(1)]
Reference No
Date:
To,
_______________________
GSTIN …………………………………….
Name ………………………………………
Address ……………………………………
Tax period - F.Y(s) - ……………………………..
Communication to the registered person for conduct of special audit under section 66
Whereas the proceedings of scrutiny of return /enquiry/investigation/…....... are going on;
And whereas it is felt necessary to get your books of account and records examined and audited by ………………………………(name), chartered accountant /cost accountant nominated by the Commissioner;
You are hereby directed to get your books of account and records audited by the said chartered accountant / cost accountant.
