An officer not below the rank of Assistant Commissioner may, with the prior approval of the Commissioner, shall issue a direction in FORM GST ADT-03 to such registered person.to get his records including books of account examined and audited by a Chartered Accountant or a Cost Accountant specified in the said direction.
(ICAI FAQ PUBLICATIONS : – 06-09-2017 -SPECIAL AUDIT : FAQ NO. 9)