Section 102(2) in Punjab 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] [Added by Punjab Notification No. GSR. 22/P.A.5/2017/S.164/Amd.(1)/2017, dated 30.6.2017 (w.e.f. 29.6.2017).] Advance Ruling