The GST audit framework uses specific forms at each stage of the audit process. Understanding the purpose of each form — ADT-01, ADT-02, ADT-03, and ADT-04 — is essential for taxpayers to respond appropriately at each stage.
This article provides a complete guide to the GST audit forms and their purpose.
FORM GST ADT-01: Notice for Conducting Audit
ADT-01 is the notice issued under Section 65 informing the taxpayer that an audit will be conducted. It must be issued at least 15 working days before the commencement of the audit. The notice specifies the period to be audited and the documents required.
FORM GST ADT-02: Audit Report Under Section 65(6)
ADT-02 is the final audit report issued by the audit officer after the conclusion of the audit. It contains the findings, discrepancies, and the tax impact. The report is issued within 30 days of the conclusion of the audit.
FORM GST ADT-03: Communication to the Registered Person
ADT-03 is used to communicate the findings of the audit to the taxpayer. It provides an opportunity for the taxpayer to respond to the audit observations before the final report is issued.
FORM GST ADT-04: Information of Findings Upon Special Audit
ADT-04 is issued under Section 66 to inform the taxpayer of the findings of a special audit conducted by a nominated CA or CMA.
Practical Implications
- ADT-01: Prepare for the audit — gather records and documents.
- ADT-02: Review the findings and prepare a response.
- ADT-03: Respond to the audit observations with supporting documentation.
- ADT-04: Review the special audit findings and prepare a response.
Conclusion
Understanding the purpose of each GST audit form helps taxpayers respond appropriately at each stage. The key is to engage professional representation early and prepare thoroughly for the audit.
At Anuj Desai & Associates, we provide expert assistance in GST audits and responses to audit findings. Our team can help you navigate the audit process and protect your interests.
For a confidential consultation, contact us at office@anujdesaiassociates.com or call 9619456656. Visit our website at https://anujdesaiassociates.com or connect with our founder on LinkedIn at linkedin.com/in/ca-anuj-desai-122547230.