Section 102: Special Audit

Q: What does Section 102 of The CGST (Refund) Rules, 2017 (TCRR) deal with?

Section 102 TCRR pertains to "Special Audit". It is part of the The CGST (Refund) Rules, 2017, a legislation enacted by the Parliament of India. Section 102 of The CGST (Refund) Rules, 2017 (TCRR) governs special Audit. As verified on 19 May 2026.

Q: Is Section 102 TCRR still in force?

Yes, Section 102 of the The CGST (Refund) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 102 TCRR?

धारा 102 TCRR is the Devanagari Hindi reference for Section 102 of the The CGST (Refund) Rules, 2017. Section 102 of The CGST (Refund) Rules, 2017 (TCRR) governs special Audit. As verified on 19 May 2026.

Q: What is Dhara 102 TCRR?

Dhara 102 TCRR is the Roman Hindi reference for Section 102 of the The CGST (Refund) Rules, 2017. "Dhara" means "Section" in Hindi. Section 102 of The CGST (Refund) Rules, 2017 (TCRR) governs special Audit. As verified on 19 May 2026.

Q: How to cite Section 102 of The CGST (Refund) Rules, 2017?

Cite as: "Section 102, The CGST (Refund) Rules, 2017 (TCRR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Refund) Rules, 2017, § 102 (India).

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(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 FORM GST 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] [Inserted 'Chapter IV, Chapter V, Chapter VI, Chapter VII, Chapter VIII, Chapter IX, Chapter X, Chapter XI, Chapter XII, Chapter XIII, Chapter XIV, Chapter XV, Chapter XVI' by Notification No. G.S.R. 663(E), dated 28.6.2017 (w.e.f. 19.6.2017).] Advance Ruling