Section 102(2) in The Central Goods and Services Tax Rules, 2017
(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