FORM GST ADT-03 - Communication for conduct of special audit
The officer uses the special-audit route where the statutory complexity or credit concern exists, with prior Commissioner approval.
Responsible actor: The officer of at least Assistant Commissioner rank directs a Commissioner-nominated CA/CMA special audit. Provision: Section 66; rule 102(1).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
CGST Act/Rules checked 21 October 2026. Prescribed form structure: official 1 January 2022 Part-B compilation. Rule cross-check: ICAI April 2026 bare law, PDF pages 308-310; current statutory periods explained separately.
Worked facts and completed entries
In an ongoing FY 2024-25 inquiry, the officer considers the complex bundle valuation and abnormal credit pattern to require specialist examination. The model communicates the nominated auditor role and scope; it reproduces no approval, signed direction or professional certificate.
Reference and addressee
| Reference number | ILLUSTRATION-ADT03-2026-01 |
|---|---|
| Date | 1 July 2026 |
| GSTIN | 29AABCA0000A1ZT |
| Name | Aster Learning Supplies Private Limited (fictional) |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| Period | FY 2024-25 |
Communication under section 66
An inquiry into bundled learning kits and related ITC is in progress. Having regard to the nature and complexity of the case and the interests of revenue, the fictional taxpayer is directed to have the FY 2024-25 books examined by the fictional chartered accountant Kavya Menon nominated by the Commissioner for this scenario. The scope covers bundle valuation, credit eligibility, return-to-books reconciliation and the documentary trail. Prior statutory approval and nomination are assumed facts only; no approval document is simulated.
Auditor and issuing role
| Nominated auditor | Kavya Menon, chartered accountant (fictional; no real licence or signature represented) |
|---|---|
| Report period | 90 days from direction, subject to a permitted further extension not exceeding 90 days |
| Issuing role | Assistant Commissioner or higher authorised role |
| Signature/DSC | Not executed |
How this form moves the matter forward
- Confirm actual officer competence, prior approval and nomination before action.
- Provide the nominated auditor the scoped records and reconcile factual queries.
- Retain the report and respond to findings, observing hearing rights for material proposed to be used against the taxpayer.
Evidence supporting these entries
- Actual statutory direction/nomination in a real matter
- FY 2024-25 valuation and ITC ledgers
- Records supplied, queries answered and audit report trail
Period and legal consequences
Section 66 gives 90 days for the report and a possible further period not exceeding 90 days on sufficient cause. Expenses and remuneration are determined and paid as prescribed, not charged by this unsigned teaching model.
Primary source and exact locator
Official notified form source: PDF pages 330-330; printed pages 324-324.
CGST Act and government-hosted Act and Rules compilation - Section 66; rule 102(1). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The officer of at least Assistant Commissioner rank directs a Commissioner-nominated CA/CMA special audit. The officer uses the special-audit route where the statutory complexity or credit concern exists, with prior Commissioner approval.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Actual statutory direction/nomination in a real matter; FY 2024-25 valuation and ITC ledgers; Records supplied, queries answered and audit report trail.