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High business density · Ambattur Red Hills Road GST Audit Support

GST Audit Support for Ambattur Red Hills Road (PIN 600053)

Qualified GST Audit Support for Ambattur Red Hills Road (PIN 600053) and adjacent Ambattur — backed by a 15+ year track record

Handling GST Audit Support for Ambattur Red Hills Road and Ambattur clients by qualified experts with a 15+ year, zero-penalty record. Call 9566-068-468.

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Quick Answer

What is Form ADT-02 and when is it issued in Ambattur Red Hills Road, Chennai?

ADT-02 is the audit findings report issued under Rule 101(5) at the conclusion of a Section 65 audit. It records the findings of the proper officer along with reasons, taxpayer's rights and obligations, and any short-paid tax, wrong ITC or interest detected. ADT-02 is not a demand notice but a finding — demand follows separately via DRC-01 if findings are not accepted and discharged.

Transparent Pricing

GST Audit Support in Ambattur Red Hills Road — Plans & Pricing

Fixed fees · Zero hidden charges · Call 9566-068-468 for a custom quote.

MonthlyAnnualSave 2 Months
Nill
Basic ADT-01 documentation
₹5,000/per engagement

  • ADT-01 Notice Review
  • Audit Document Checklist
  • Records Compilation Support (12 months)
  • GSTR-1 vs GSTR-3B Reconciliation
  • On-site Audit Representation
  • ADT-02 Reply Drafting
  • Audit Period Coverage: 1 financial year
  • Reconciliation Depth: Summary level
  • WhatsApp Document Support
  • GST Advisory Calls
  • Section 66 Special Audit Handling
  • Section 107 Appeal Filing
Starter
On-site audit support 1 day
₹15,000/per engagement

  • ADT-01 Notice Review
  • Audit Document Checklist
  • Records Compilation Support (12 months)
  • GSTR-1 vs GSTR-3B Reconciliation
  • On-site Audit Representation (1 day)
  • ADT-02 Reply Drafting
  • Audit Period Coverage: 1 financial year
  • Reconciliation Depth: Line-item
  • WhatsApp Document Support
  • GST Advisory Calls (1 session)
  • Section 66 Special Audit Handling
  • Section 107 Appeal Filing
Most Popular ⭐
Professional
Full audit representation + ADT-02 reply
₹35,000/per engagement

  • ADT-01 Notice Review
  • Audit Document Checklist
  • Records Compilation Support (up to 5 years)
  • GSTR-1 vs GSTR-3B vs Books Reconciliation
  • On-site Audit Representation (full audit)
  • ADT-02 Findings Reply
  • Table 8 GSTR-9 ITC Reconciliation
  • Section 17(5) Workings
  • RCM Register Reconstruction
  • DRC-03 Closure Filing
  • Audit Period Coverage: Up to 5 financial years
  • Reconciliation Depth: Line-item with documentary backup
  • WhatsApp Document Support
  • GST Advisory Calls (Unlimited)
  • Section 66 Special Audit Handling
  • Section 107 Appeal Filing
Premium
Section 66 special audit + Section 107 appeal
₹85,000/per engagement

  • ADT-01 Notice Review
  • Audit Document Checklist
  • Records Compilation Support (up to 6 years)
  • GSTR-1 vs GSTR-3B vs Books Reconciliation
  • On-site Audit Representation (full audit)
  • ADT-02 Findings Reply
  • Table 8 GSTR-9 ITC Reconciliation
  • Section 17(5) Workings
  • RCM Register Reconstruction
  • DRC-03 Closure Filing
  • Section 66 Special Audit Coordination with Nominated CA
  • DRC-01 SCN Reply (Section 73/74)
  • Section 107 First Appeal Filing with 10% Pre-deposit
  • Personal Hearing Representation
  • Audit Period Coverage: Up to 6 financial years
  • Reconciliation Depth: Litigation-grade with case-law backing
  • WhatsApp Document Support
  • GST Advisory Calls (Unlimited)
  • Dedicated Audit Manager
  • Priority 24-Hour Support

Swipe to see all plans

Prices exclude GST. For enterprise pricing, call 9566-068-468.

Why FilingPro?

Why Ambattur Red Hills Road Clients Choose FilingPro

Expert GST Audit Support in Ambattur Red Hills Road — qualified professionals, 15+ years experience, zero-penalty track record.

RCM Register Reconstruction

Reverse charge on advocate fees, GTA, security services and director payments — register reconstructed for the audit period with cash payment evidence and ITC claim entries.

E-Invoice IRN Logs Reconciled

For Ambattur Red Hills Road businesses above ₹5 crore AATO, IRN logs from the Invoice Registration Portal reconciled to GSTR-1 monthly — establishing compliance with mandatory e-invoicing from 1-Aug-2023.

ADT-02 Findings Replied With Case-Law

Where audit team proposes ITC reversal on supplier-default grounds or audit jurisdiction is exercised without proper notice, ADT-02 reply cites the Madras High Court rulings to defend the taxpayer's position.

DRC-03 Voluntary Closure

Where findings are accepted, voluntary payment via DRC-03 with reference to the audit ARN gets ADT-04 closure issued — no DRC-01 SCN under Section 73 or 74, no penalty escalation.

Section 66 Special Audit Coordination

Where Section 66 special audit is ordered via ADT-03, FilingPro liaises with the nominated CA, ensures full record access and tracks the 90-day report timeline (extendable by 90 days under Section 66(2)).

6-Year Records Retention Maintained

All audit working papers, GSTR-2B downloads, RCM workings and reconciliation sheets retained for 6 years from the due date of the annual return — meeting Section 36 read with Rule 56 record-retention obligations.

Key Benefits

What Ambattur Red Hills Road Clients Get

Every GST Audit Support engagement delivers measurable, guaranteed outcomes — expert professionals, on time, every time.

E-Way Bill Compliance Demonstrated
For consignments above ₹50000, e-way bill register with vehicle number and route details produced — Rule 138 compliance evidenced; no penalty under Section 122(1)(xiv) for non-issuance.
Section 17(5) Reversals Pre-Booked
Blocked credits — motor vehicles for personal use, food and beverages, club memberships, works contract for immovable property — identified and reversed in monthly GSTR-3B itself. No audit reversal demand.
Special Audit Cost Borne by Department
Where Section 66 special audit is ordered, the cost of the nominated CA is borne by the Commissioner under Section 66(5) — not by the taxpayer. Ambattur Red Hills Road clients pay only FilingPro's coordination and representation fee.
Litigation-Ready Documentary File
Audit working papers, reconciliation sheets, Section 17(5) workings, RCM register and case-law citations retained for 7 years — supporting both the immediate audit and any future Section 107 or Tribunal appeal.
Natural Justice Procedural Defences
15 working days notice under Rule 101(2), 3-month audit completion under Rule 101(4), 30-day DRC-06 reply window under Section 73/74 — every procedural timeline tracked. Procedural lapses by department challenged.
Multi-State GSTIN Audit Coordination
For Ambattur Red Hills Road headquartered businesses with branches outside Tamil Nadu, GSTIN-wise records produced at the principal place of business — joint CGST + SGST audit handled under one engagement.
Comparison

Section 65 (Departmental) vs Section 66 (Special)

Why this matters here — Ambattur Red Hills Road businesses operate where the business activity radiating outward from Red Hills Road and nearby commercial pockets, and with quick access via Ambattur-Red Hills Bus Stop and feeder routes connecting Ambattur Red Hills Road to the rest of Chennai.

AspectSection 65 (Departmental)Section 66 (Special)
Authority who orders the auditCommissioner or any officer empowered by general or specific authorisation drives the audit through internal departmental staffOfficer ranked Assistant Commissioner or above, on the Commissioner's prior approval, directs an externally nominated professional
Person who conducts the examinationDepartmental proper officer either visits the registered place or summons books to the officeAn external professional, drawn from the CA or CMA pool and nominated by the Commissioner, examines records for the department
Triggering preconditionSelection on risk parameters; no satisfaction of mis-declaration is required to commenceOpinion that value declared is not correct or credit availed is not within normal limits, recorded with reasons
Initiating form and notice windowForm ADT-01 served at least fifteen working days before commencement per Rule 101(2)Form ADT-03 issued as a direction; no fifteen-day buffer is prescribed since the audit is by a nominated professional
Time limit to completeThree months from commencement, extendable by six months by the Commissioner for reasons recorded in writingNinety days for submission of report by the nominated professional, extendable by another ninety days on application
Stage at which the engagement beginsAny time during the record-retention window under Section 36, generally any complete financial yearAt any stage of scrutiny, enquiry, investigation or any other proceeding under the Act per Section 66(1)
Concluding instrumentForm ADT-02 records findings; demand if any follows separately through DRC-01 under Section 73 or Section 74Form ADT-04 records the nominated auditor's report; subsequent action proceeds under Section 73 or Section 74 as appropriate
Bar on a second audit of the same periodDepartmental audit does not preclude action under other provisions; fresh material is generally needed to revisitSpecial audit may be ordered even where Section 65 audit was earlier conducted on the same period
Who bears the audit costCost is borne by the department; no professional fee burden falls on the registered personExpenses including remuneration of the nominated professional are determined and paid by the Commissioner under Section 66(5)
Permissible defence themesReconciliation completeness, supplier-side bona fide credit per Suncraft Energy, jurisdictional discipline on procedural lapsesChallenge to recorded satisfaction of mis-declaration, opportunity of hearing under Section 66(3), Kranti Associates speaking-order standard
Onward escalation pathwayADT-02 findings, if disputed, mature into DRC-01 then DRC-07; first appeal lies under Section 107 with ten per cent pre-depositADT-04 report feeds into Section 73 or 74 proceedings; final order is appealable under Section 107 on the same pre-deposit basis
Operative provisionSub-section (1) of Section 65 of the CGST Act 2017 read with Rule 101 of the CGST RulesSub-section (1) of Section 66 of the CGST Act 2017 read with Rule 102 of the CGST Rules
Documents Required

Documents for GST Audit Support

Share documents via WhatsApp to 9566-068-468. No office visit required for Ambattur Red Hills Road clients.

12 months of GSTR-1 GSTR-3B and GSTR-9 returns for the audit period
Audited financial statements with Schedule III balance sheet and P&L
ITC ledger with Section 17(5) blocked-credit reversals and Table 8 GSTR-9 working
E-invoice IRN logs reconciled with GSTR-1 (for AATO above ₹5 crore)
E-way bill register for consignments above ₹50000 with vehicle and route details
RCM register — advocate fees GTA security director payments cash-paid and ITC-claimed
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Statutory Deadlines

Compliance deadlines that matter

Miss any of these and the next consequence kicks in automatically.

Deadlines in this neighbourhood — Ambattur Red Hills Road businesses operate where the cluster of logistics, retail, auto services businesses that defines Ambattur Red Hills Road's commercial fabric.

Trigger eventDaysFormConsequence
Receipt of audit intimation in Form GST ADT-01 from the proper officer15 daysRecords preparation and place-of-business readinessAudit commences at the place of business or office of proper officer with or without taxpayer-side preparation; observations under Rule 101(4) may proceed on incomplete records
Date of commencement of audit under Explanation to Section 65(4)90 daysAudit completion by proper officerAudit must be completed within ninety days; extension up to six months by Commissioner-recorded order is the only safety valve
Conclusion of audit by the proper officer30 daysGST ADT-02 (findings communication)Proper officer must communicate findings, rights and obligations and reasons within thirty days; non-compliance vitiates the closure step
Service of ADT-01 by the proper officer15 daysRecords production at registered placeAudit commences on the date specified after the fifteen working day minimum notice; non-availability of records can trigger Section 122 proceedings for failure to maintain.
Direction for special audit by Commissioner90 daysADT-03 and audit reportNominated chartered accountant or cost accountant to submit the special audit report within ninety days extendable by another ninety days for sufficient cause shown by the auditor or the registered person.
Annual return due date for the financial year under audit2190 daysRecords retention obligationBooks of account and records must be retained for seventy-two months from the due date of furnishing the annual return; extends further if appeal, revision or proceeding is pending
ADT-02 findings indicate short-paid tax or wrongly availed credit1095 daysSection 73 SCN window from due date of annual returnShow-cause notice under Section 73 may be issued at least three months prior to the time-limit for issuance of order; order may be passed within three years from the due date of annual return
ADT-02 findings allege fraud wilful misstatement or suppression1825 daysSection 74 SCN windowOrder under Section 74 may be passed within five years from the due date of annual return; SCN at least six months prior

Deadline pressure points we see in Ambattur Red Hills Road: Closer to Ambattur Red Hills Road, for Ambattur Red Hills Road units balancing production cycles with monthly GST and quarterly TDS compliance.

Forms Library

Forms used in this engagement

GSTR-1Statement of outward supplies

Monthly or quarterly statement of outward supplies — the primary source document for audit observations on tax payable, turnover declarations and B2B invoice flow

11th of the next month (monthly) or 13th of the month following the quarter (QRMP) Common Portal (taxpayer)
GSTR-3BSummary return

Monthly summary return capturing output tax, ITC availed and net tax payable — frequently the focus of audit observations on Table 4 ITC and Table 3 outward supply mismatches

20th / 22nd / 24th of the next month based on State and turnover slab Common Portal (taxpayer)
GST ADT-01Notice for conduct of audit

Statutory notice issued by the proper officer informing the registered person of the institution of audit under Section 65; carries the period of audit, place, date and the records to be made available

Not less than fifteen working days prior to conduct of audit Jurisdictional proper officer not below the rank prescribed
GST ADT-02Audit report under Section 65

Communication by the proper officer to the registered person of the findings of audit, rights and obligations and reasons for the findings; the formal closure document of departmental audit

Within thirty days of conclusion of audit Jurisdictional proper officer (officer-issued)
GST ADT-03Direction for special audit

Direction issued by the proper officer, with prior approval of the Commissioner, to the registered person to get his records examined and audited by a chartered accountant or cost accountant nominated by the Commissioner

Issued during scrutiny, inquiry, investigation or other proceedings at any stage Officer not below the rank of Assistant Commissioner with Commissioner approval
GST ADT-04Communication of findings of special audit

Communication by the proper officer to the registered person of the findings of the special audit conducted under Section 66; carries the nominee auditor's observations and the officer's view

After receipt of special audit report from nominee auditor Jurisdictional proper officer (officer-issued)
GSTR-9Annual return

Consolidated annual return capturing outward and inward supplies, ITC availed and reversed, taxes paid and demands/refunds; the primary statutory return on which audit observations are anchored

On or before 31 December of the year following the financial year Common Portal (taxpayer)
GSTR-9CReconciliation statement

Self-certified reconciliation between the value of supplies declared in the annual return and the audited annual financial statement, along with reconciliation of tax paid and ITC

Filed along with GSTR-9 by 31 December of the year following the financial year, where turnover exceeds five crore rupees Common Portal (self-certified by registered person)

GST Audit Support in Ambattur Red Hills Road, Chennai 600053

Ambattur Red Hills Road (PIN 600053) falls under the Ambattur Division of the Chennai North, the jurisdiction that handles statutory matters for businesses at this PIN. Records we prepare for Ambattur Red Hills Road carry the geo-zone 600xx tag and coordinates 13.1219, 80.1572, which map each submission back to this locality. Because PIN 600053 sits inside the Chennai North jurisdiction, the handling office for Ambattur Red Hills Road stays consistent across years, which matters when filings or approvals span cycles. Statutory correspondence for Ambattur Red Hills Road businesses routes through the Ambattur Division, so we align every GST Audit Support engagement to that jurisdiction from the start.

Most commerce in Ambattur Red Hills Road — invoices, expenses, purchases and statutory records — eventually surfaces in the GST Audit Support working file we maintain for clients here. Each GST Audit Support cycle for Ambattur Red Hills Road reflects its commercial rhythm — invoices generated near Ambattur OT, expenses routed through the Ambattur-Red Hills Bus Stop freight network. Ambattur Red Hills Road reads as a commercial industrial corridor pocket with high commercial activity, anchored around Ambattur OT and fed by the Ambattur-Red Hills Bus Stop corridor. Commercial activity in Ambattur Red Hills Road runs high, so GST Audit Support volumes scale through peak months and we staff the Ambattur Red Hills Road desk accordingly.

The business mix in Ambattur Red Hills Road centres on light manufacturing, and that sector carries its own GST Audit Support quirks we plan for in advance. We have closed enough GST Audit Support files for light manufacturing firms near Ambattur Red Hills Road to know where the department usually probes. For a light manufacturing business in Ambattur Red Hills Road, the GST Audit Support scope is rarely generic; we tailor the checklist to how that sector actually transacts. GST Audit Support for light manufacturing businesses in Ambattur Red Hills Road hinges on getting the sector's recurring entries right the first time.

Every GST Audit Support file we open for Ambattur Red Hills Road is reconciled, reviewed by a qualified practitioner, and archived for seven years. Turnaround for Ambattur Red Hills Road GST Audit Support is deterministic — fixed fee, a scoped timeline, and a same-business-day acknowledgement once filed. Document intake for Ambattur Red Hills Road clients runs over WhatsApp, so there is no office visit and no paper shuffle for a GST Audit Support engagement. The qualified-review step on every Ambattur Red Hills Road GST Audit Support file is where errors get caught before they reach the portal.

Proximity to Red Hills means a Ambattur Red Hills Road engagement can extend across the locality cluster with no change in cadence. We treat Ambattur Red Hills Road and Red Hills as one catchment for GST Audit Support, which keeps documentation and turnaround consistent. From the same Ambattur Red Hills Road team we also serve Red Hills and other nearby localities without re-onboarding clients. GST Audit Support clients in Red Hills are handled by the same practitioners who run our Ambattur Red Hills Road desk.

The longer we serve Ambattur Red Hills Road, the more precisely we predict where a GST Audit Support file needs attention. Recurring gaps in Ambattur Red Hills Road logistics records are the first thing our GST Audit Support review closes out. Common patterns in the Ambattur Division give Ambattur Red Hills Road businesses an early-warning map we use to pre-empt GST Audit Support issues. Because we work repeatedly across Ambattur Red Hills Road, we can benchmark a new client's GST Audit Support position against the locality norm.

Shifting principal place of business to Ambattur Red Hills Road means updating jurisdiction to the Chennai North, and we manage the paperwork end-to-end. A startup setting up near Red Hills Road in Ambattur Red Hills Road gets a GST Audit Support foundation built for the Ambattur Division from day one. Relocating a registered office into Ambattur Red Hills Road (PIN 600053) changes the assessing division, and we handle that GST Audit Support transition cleanly. Incorporating in Ambattur Red Hills Road comes with jurisdiction, registration and GST Audit Support steps that we sequence so nothing stalls the launch.

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Expert Guide

GST Audit Support in Ambattur Red Hills Road — Complete Guide

GST Audit Support for Ambattur Red Hills Road businesses involves four distinct stages — ADT-01 documentation under Rule 101, on-site audit representation, ADT-02 findings reply with DRC-03 voluntary closure where appropriate, and Section 107 first appeal where demand is contested. FilingPro covers all four under a single engagement with line-item documentary backup retained for the full 6-year Section 36 retention window.

GST Audit Support in Ambattur Red Hills Road, Chennai

Section 65 departmental audit and Section 66 special audit representation for Ambattur Red Hills Road businesses — ADT-01 notice handling, on-site audit support, ADT-02 reply drafting and DRC-03 closure under Rule 101 of the CGST Rules.

GST Audit Consultant in Ambattur Red Hills Road — Section 65 and Section 66 Expert

A dedicated GST audit consultant in Ambattur Red Hills Road prepares Table 8 GSTR-9 reconciliation, Section 17(5) workings, RCM register reconstruction and litigation-grade documentary backup for the full 6-year Section 36 retention window.

ADT-01 Notice Reply and ADT-02 Findings Defence in Ambattur Red Hills Road

On receipt of ADT-01, all 12 months of returns plus audited financials, ITC ledger and e-invoice IRN logs are compiled within the 15 working days notice window — and ADT-02 findings are replied with Section 16 case-law backing including Tvl. Diya Agencies.

GSTR-9C Self-Certification Expert in Ambattur Red Hills Road — Above ₹5 Crore Turnover

For Ambattur Red Hills Road businesses with aggregate turnover above ₹5 crore, GSTR-9C reconciliation between audited financials and GSTR-9 is self-certified and filed before 31st December along with full Table 8 ITC tie-up.

Get Expert Help Today
Qualified professionals handle your GST Audit Support in Ambattur Red Hills Road. WhatsApp documents — we begin within 24 hours. From ₹5,000/one-time. Free consultation.
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From ₹5,000/one-time
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Key Facts — GST Audit Support in Ambattur Red Hills Road
Section 65 departmental audit handled end-to-end for Ambattur Red Hills Road clients — ADT-01 to ADT-04 closure with zero adverse demand.
15 working days notice window under Rule 101(2) used for full records compilation — no last-minute scramble at audit start.
GSTR-1 vs GSTR-3B vs books reconciliation prepared in advance — variances explained before the audit team raises queries.
Table 8 GSTR-9 ITC reconciliation tied line-item to GSTR-2B and audited books — no Table 8 mismatch demand.
Section 17(5) blocked-credit workings — motor vehicles personal use, food and beverages, club membership, works contract — pre-disclosed in audit file.
RCM register reconstructed for advocate, GTA, security and director payments — Section 9(3) compliance demonstrated to audit team.
E-invoice IRN logs reconciled with GSTR-1 for Ambattur Red Hills Road businesses above ₹5 crore AATO — Notification 10/2023 compliance evidenced.
ADT-02 findings replied with Tvl. Diya Agencies and Tvl. Raja Stores case-law where supplier-default ITC reversal is proposed.
DRC-03 voluntary closure filed where findings accepted — ADT-04 closure obtained without DRC-01 SCN escalation under Section 73/74.
Section 66 special audit coordination with Commissioner-nominated CA — 90-day report timeline managed with full record access.
People Also Ask — GST Audit Support in Ambattur Red Hills Road
What is the difference between Section 65 and Section 66 GST audit?
Section 65 is a departmental audit conducted by the Commissioner or an authorised officer at the place of business, with ADT-01 notice 15 working days in advance and 3-month completion (extendable to 6 months). Section 66 is a special audit ordered by an Assistant Commissioner (with Commissioner's approval) and conducted by an external Chartered Accountant or Cost Accountant nominated by the Commissioner, with 90-day report timeline (extendable by 90 days). Section 66 audit cost is borne by the Commissioner under Section 66(5).
How long must GST records be kept for audit?
Section 36 of the CGST Act read with Rule 56 requires retention for 6 years from the due date of the annual return for the relevant financial year. Where the registered person is party to any appeal, revision or proceeding, retention extends to one year after final disposal or 6 years — whichever is later. Cancellation of registration does not extinguish this obligation.
What happens if I do not respond to ADT-01 audit notice?
Non-response leads to ex-parte audit on the basis of available returns and information. Findings communicated via ADT-02 will be unfavourable since the taxpayer's books and reconciliations are absent. The proper officer can then issue DRC-01 under Section 73 or 74 followed by adjudication order under Section 73(9) or 74(9) creating tax demand with interest and penalty.
Can I voluntarily pay tax based on audit findings?
Yes. Where ADT-02 findings are accepted, the short-paid tax along with interest under Section 50 (and applicable penalty) can be voluntarily paid through Form DRC-03 on the GST portal. The proper officer then issues ADT-04 closure order. Voluntary payment under DRC-03 also helps avoid the DRC-01 SCN route under Section 73 or 74.
Is GSTR-9C audit by a CA still mandatory?
No. From FY 2020-21 onwards (Finance Act 2021 amendments) GSTR-9C is self-certified by the registered person, not certified by an external CA. The reconciliation between audited financials and GSTR-9 is prepared and filed by the taxpayer alongside GSTR-9 by 31st December, where aggregate turnover exceeds ₹5 crore in the financial year.
Can the same period be audited twice under GST?
Generally no. Once Section 65 audit is completed and ADT-04 closure order is issued, the same period cannot be re-audited under Section 65. Section 66 special audit is a separate power and may be ordered if the Assistant Commissioner forms an opinion on incorrect valuation or excess credit. Re-opening a closed audit requires fresh material and is exceptional.
What is Form ADT-01 in GST?

Form ADT-01 is the audit-commencement notice issued by the proper officer under Rule 101(2) read with Section 65(3) of the CGST Act 2017. It precedes the audit and triggers the fifteen-working-day record-preparation window for the registered person.

What does Form ADT-02 set out at the close of a departmental audit?

Issued under Rule 101(5), Form ADT-02 documents the proper officer's conclusions on alleged short paid tax, ineligible credit and consequential interest. The instrument is a finding only; any monetary demand thereafter is crystallised through DRC-01 under Section 73 or 74.

What is Form ADT-03 in GST?

Form ADT-03 is the order issued under Section 66(1) directing a Commissioner-nominated Chartered Accountant or Cost Accountant to conduct a special audit. It is an order, not a notice, and the nominated professional then conducts the audit on the department's behalf.

Within how many months must a Section 65 audit be completed?

Section 65(4) requires completion within three months from the date of commencement. The Commissioner may extend the period by a further six months for reasons recorded in writing, taking the outer limit to nine months in extended cases.

What is the time limit for a Section 66 special audit report?

Section 66(2) requires the nominated Chartered Accountant or Cost Accountant to submit the audit report within ninety days. The period is extendable by another ninety days on application by the auditor or on the department's own motion for sufficient reasons.

Who bears the auditor's professional fee under Section 66?

Under Section 66(5) the Commissioner determines and discharges the remuneration of the nominated Chartered Accountant or Cost Accountant. The registered person carries no fee burden for the special-audit professional, although internal representation costs remain to the taxpayer's account.

What Ambattur Red Hills Road clients want to know before signing: Closer to Ambattur Red Hills Road, in the commercial industrial corridor micro-market of Ambattur Red Hills Road.

Expert Guide

A complete walkthrough — Gst Audit Support

Reading this guide locally — Ambattur Red Hills Road businesses operate where around the Red Hills Road catchment of Ambattur Red Hills Road.

What is a GST audit and where does it sit in the compliance architecture

Self-certification under GSTR-9C and its audit interplay

Until Finance Act 2021 amendments, Section 35(5) had required certification of GSTR-9C by a Chartered Accountant or Cost Accountant for registered persons whose aggregate turnover exceeded the prescribed threshold. The Finance Act 2021 substituted Section 35(5) and amended Section 44, shifting GSTR-9C to a self-certified reconciliation statement filed by the registered person without third-party attestation, effective FY 2020-21 onwards (Notification 29/2021-CT). The reconciliation in GSTR-9C between audited financial statements and GSTR-9 annual return is now an internal-control disclosure; it does not substitute for departmental audit under Section 65. Audit teams treat GSTR-9C self-certified reconciliations as primary working papers — Table 5 (turnover reconciliation), Table 9 (tax payable reconciliation) and Table 12-14 (ITC reconciliation) become the starting points of Section 65 audit interrogation.

Comparative framework — VAT/CST audits versus GST audit

Pre-GST, the VAT regime in Tamil Nadu (Tamil Nadu VAT Act 2006) had an audit framework under Section 64 with mandatory CA audit certificates for dealers above prescribed turnover, and the Central Sales Tax framework had limited audit coverage focused on inter-State transactions. The GST framework consolidates and rationalises this — a single audit under Section 65 covers central, State and integrated tax dimensions; the cooperative-federal architecture under Article 246A and 279A means the audit can be conducted by either the central or State authority but not both (Section 6 cross-empowerment). The OECD International VAT/GST Guidelines emphasise audit-efficiency through risk-based selection and digital data analytics, both of which the Indian framework has incorporated through GSTN-driven analytics and the GSTR-9C self-certification feed.

Statutory framework under Chapter XIII of the CGST Act

The audit framework under the Central Goods and Services Tax Act 2017 is contained in Chapter XIII, comprising Sections 65, 66 and 71. Section 65 provides for departmental audit, Section 66 for special audit by a Chartered Accountant or Cost Accountant nominated by the Commissioner, and Section 71 for access to business premises by an authorised officer. The Empowered Committee 2009 First Discussion Paper had envisaged audit as the principal verification layer in a self-assessment regime, replacing the pre-GST pattern of routine assessment under the VAT/CST framework. The architecture is risk-based: not every registered person is audited; selection is driven by Section 65(2) read with internal CBIC risk-management directions which factor in turnover scale, sectoral risk profile, prior compliance history and reconciliation gaps surfaced in GSTR-9C self-certification. The audit-process closure under Section 65(7) feeds either into a no-objection certificate, a voluntary DRC-03 payment, or an SCN under Section 73 or Section 74 depending on whether tax has been short-paid, short-collected or wrongly availed as ITC.

ADT-01 intimation

Responding to ADT-01 — documentation readiness

Upon receipt of ADT-01, the registered person's first task is to map the document-schedule against actual maintained records and identify any gaps. Where records are incomplete (typically Rule 56 stock registers, Rule 89 refund working papers, or reverse-charge self-invoices under Section 31(3)(f)), the fifteen-day window is the opportunity for reconstruction. The Goetze (India) v CIT (2006) Supreme Court principle on the inability to make fresh claims outside the return framework (decided in the income-tax context) is sometimes invoked at the audit stage to deny ITC claims not appearing in original returns; the counter-position rests on Section 16(4) timeline arguments and the principle that audit is a verification not a re-assessment. Document submission within the fifteen-day window aligns the formal commencement of audit under Section 65(4) Explanation and tightens the three-month closure clock.

Seeking extension of the audit-commencement date

Where genuine grounds exist — pending statutory audit of financial statements, key personnel unavailability, or recent migration of accounting systems — the registered person can seek extension of the audit commencement date by written representation. The audit team has administrative discretion under Rule 101 to grant reasonable extensions, generally up to thirty additional days; longer extensions require Commissioner-level approval. The extension must be sought before the proposed commencement date and supported by documentary evidence (statutory auditor engagement letter, employee leave records, ERP migration plans). The OECD Forum on Tax Administration best-practice benchmarks recognise such extensions as a taxpayer-rights safeguard, balanced against the audit-closure timeline.

Risk-engine selection and audit-pool composition

ADT-01 intimations are not randomly issued; selection is driven by the GSTN risk engine combined with CBIC Audit Manual sectoral profiles. The risk engine factors include sharp variances between GSTR-1 and GSTR-3B, between GSTR-2A and GSTR-3B Table 4(A), between GSTR-9 and audited financial statements (via GSTR-9C), unusually high refund claims, sector-specific red flags (e.g. inverted-duty sectors, real-estate developers under Notification 03/2019-CT(R)), and prior-audit findings. The risk-based architecture aligns with the GST Council 47th and 53rd meeting recommendations on focusing enforcement on high-risk taxpayer cohorts while reducing nuisance audits of compliant small taxpayers. Knowing one's risk-profile drivers helps the registered person anticipate audit topics and prepare working papers accordingly.

ADT-02 audit report

Form, statutory basis and contents

Form GST ADT-02 is the audit-closure report prescribed under Rule 101(5) of the CGST Rules and Section 65(7) of the CGST Act. Upon completion of the audit, the proper officer is required to issue ADT-02 within thirty days informing the registered person of the findings, the rights and obligations, and the reasons for such findings. ADT-02 captures the period audited, the audit observations under each verification head (turnover, ITC, refund, classification, rate, valuation), the proper officer's conclusion on each observation, the tax / interest / penalty quantum where applicable, and the rights of the registered person to dispute or accept the findings. The form is the formal closure of the audit cycle and the trigger for the next-stage decision — voluntary DRC-03 payment, SCN under Section 73 or 74, or no-action closure.

Reading the audit-observations and proper-officer reasoning

ADT-02 audit observations are structured around the verification heads — turnover under Section 9 read with Section 7, taxable value under Section 15, rate of tax under the rate notifications, ITC under Sections 16 to 21, refund under Sections 54 and 55, and miscellaneous compliance. Each observation typically includes the audit team's working, the discrepancy quantum, the section / rule under which the proposed addition is framed, and the proper officer's reasoning. The Kranti Associates v Masood Ahmed Khan (2010) Supreme Court principle on reasoned orders applies — the proper officer's reasoning must engage with the registered person's explanations and cannot be a mechanical reproduction of audit-team working. Where reasoning is absent or perfunctory, the registered person has stronger grounds in subsequent Section 73 / 74 proceedings or in a writ petition before the Madras High Court under Article 226.

Voluntary payment under Section 73(5) post ADT-02

Section 73(5) of the CGST Act allows the registered person to pay the tax along with interest under Section 50 on the basis of own ascertainment or as ascertained by the proper officer and inform the proper officer of such payment in Form DRC-03 before service of an SCN under Section 73(1). Where the registered person agrees with the ADT-02 findings, voluntary payment under Section 73(5) avoids the SCN cycle entirely and limits the financial impact to tax plus interest, without penalty. Section 73(6) then mandates that no SCN shall be issued in respect of the amount paid. This voluntary-payment route is the preferred audit-closure mechanism for genuine ITC errors, classification mis-applications and minor valuation gaps, and is widely used in practice.

ADT-03 cost recovery

Cost-recovery in practice — pattern from Tamil Nadu Commissionerates

In practice, ADT-03 cost-recovery determinations issued by Tamil Nadu Commissionerates have ranged from modest amounts (₹50,000-₹2 lakh for limited-scope special audits) to substantial amounts (₹10 lakh and above for multi-year complex audits involving multiple GSTINs). The pattern correlates with the audit-scope — broad valuation or ITC-eligibility audits at large multi-State entities typically yield higher cost-recovery quantums. Registered persons under Section 66 nomination are well-advised to engage with the CA/CMA on a documented scope-limitation memorandum to control the quantum; reasonableness of the determination is reviewable in writ jurisdiction though the threshold for interference is high.

Statutory basis under Section 66(4) and Rule 102

Form GST ADT-03 is the cost-recovery determination notice under Rule 102 of the CGST Rules read with Section 66(4) of the CGST Act. Section 66(4) provides that the expenses of the examination and audit of records under Section 66, including remuneration payable to the Chartered Accountant or Cost Accountant nominated by the Commissioner, shall be determined and paid by the Commissioner; ADT-03 is the form through which this determination is communicated to the registered person, and the amount becomes payable as a Government dues recovery under Section 79. The Rule 102 framework was added to provide procedural clarity on the cost-recovery mechanism; comparative pre-GST excise (Section 14A Central Excise Act, since omitted) and service tax (Section 72A Finance Act 1994) had similar cost-recovery features.

Determination of remuneration and challenges

The Commissioner determines the remuneration of the nominated Chartered Accountant or Cost Accountant under Section 66(4) based on rates broadly aligned with the ICAI and ICMAI minimum recommended scales for special-audit work. The registered person typically has no direct say in either the selection of the CA/CMA or the remuneration determination — both are administrative decisions of the Commissioner. Challenges to ADT-03 cost-recovery are rare in practice and usually focus on the underlying Section 66 nomination itself rather than the quantum. Where the Section 66 nomination was procedurally infirm (no Commissioner approval, no opportunity of being heard, no recorded reasons), the consequential ADT-03 cost-recovery similarly becomes vulnerable in writ proceedings. The OECD Forum on Tax Administration documents this cost-recovery pattern as common across jurisdictions that use specialist-audit tiers.

What Ambattur Red Hills Road clients usually ask next: Closer to Ambattur Red Hills Road, for Ambattur Red Hills Road units balancing production cycles with monthly GST and quarterly TDS compliance.

Glossary

Plain-English glossary for this service

Table 4 ITC

Table 4 of GSTR-3B captures details of input tax credit. Sub-tables capture eligible ITC, ineligible ITC and reversals. Audit observations on Table 4 typically focus on mismatches between GSTR-2B-driven eligibility and credit availed in GSTR-3B, blocked credits under Section 17(5) and ITC on inward supplies under reverse charge.

Outward supply reconciliation

Outward supply reconciliation is the comparison of turnover declared in GSTR-1, turnover declared in GSTR-3B, turnover declared in GSTR-9 and turnover as per audited financial statements. The reconciliation is the focal table of GSTR-9C and is a recurring audit observation area.

Section 16(2)(aa)

Sub-clause (aa) of sub-section (2) of Section 16 of the CGST Act conditions input tax credit on the details of the invoice or debit note being furnished by the supplier in GSTR-1 and communicated to the recipient. Departmental audit observations under this provision typically address ITC availed in respect of invoices not reflected in GSTR-2B.

Section 17(5)

Sub-section (5) of Section 17 of the CGST Act lists blocked credits — motor vehicles below thirteen-seater capacity, food and beverages, club membership, works contract for immovable property and others. Audit observations on Section 17(5) frequently require itemised reconciliation of ITC against the negative list.

Reverse charge audit

Reverse charge audit is the subset of audit observations examining whether tax has been correctly paid by the recipient under sub-section (3) or (4) of Section 9 on notified supplies — goods transport agency, advocate services, sponsorship and others. The audit also tests whether ITC on RCM-paid tax has been availed only after payment of tax.

Composition audit

Composition audit is the audit of taxpayers paying tax under Section 10 of the CGST Act. The audit verifies turnover slabs, prohibited supplies (inter-State, e-commerce, ice-cream, pan masala, tobacco), maintenance of CMP filings and the rate of composition applied. CMP-08 quarterly statements and GSTR-4 annual return are the principal documents.

E-invoice audit

E-invoice audit examines compliance with the e-invoicing framework notified under sub-rule (4) of Rule 48 for taxpayers with aggregate turnover above the prescribed threshold. The audit traces invoice reference number (IRN), QR-code generation and reporting on the Invoice Registration Portal across the audited financial periods.

E-way bill audit

E-way bill audit is the examination of e-way bills generated under sub-rule (1) of Rule 138 for movement of goods of consignment value exceeding fifty thousand rupees. Audit observations typically address mismatches between e-way bill data, tax invoice data and GSTR-1 outward supply declarations.

Place of supply

Place of supply is determined under Chapter V of the IGST Act and dictates whether a supply is intra-State (CGST plus SGST) or inter-State (IGST). Audit observations on place of supply typically address services supplied to recipients in other States, goods movements without invoicing and exports without LUT.

Departmental audit

Departmental audit is the audit conducted by the GST department under Section 65 of the CGST Act covering a registered person for one or more financial years, commenced by ADT-01 and concluded by ADT-02, usually completed at the registered place of business or office of the proper officer.

Special audit

Special audit is the audit ordered under Section 66 by the Commissioner where the proper officer is of the opinion that the value or credit availed has not been correctly declared; it is conducted by a chartered accountant or cost accountant nominated by the Commissioner and triggered by Form ADT-03.

ADT-01 notice

ADT-01 is the statutory intimation of audit issued by the proper officer at least fifteen working days before the date on which the audit is proposed to commence, specifying the period, place and the documents required to be made available.

Cost of Non-Compliance

Real-world penalty exposure

Numerical examples showing tax + interest + penalty across common default scenarios.

ScenarioBase taxInterestPenaltyTotal
Table 8 GSTR-9 mismatch ₹22,00,000 between GSTR-2A and ITC availed; audit-flagged supplier-default segment₹3,96,000₹1,06,920 (18% over 18 months)₹39,600 (10% under Section 73(9) post-Suncraft defence)₹5,42,520
Section 16(4) outer-date breach on ITC of ₹12,00,000 availed in October following the financial year₹12,00,000 (reversal)₹2,16,000 (18% over 12 months)₹1,20,000 (10% under Section 73(9))₹15,36,000
Cross-charge under Section 25(4) of ₹28,00,000 for inter-state support functions missed; audit-detected₹5,04,000 (revenue-neutral after recipient ITC)₹1,36,080 (18% over 18 months)Nil (revenue-neutrality)₹1,36,080
Section 9(4) reverse charge on unregistered purchases not discharged in three pre-Notification 7/2019 periods₹1,40,000₹37,800 (18% over 18 months)₹14,000 (10% under Section 73(9))₹1,91,800
E-invoicing under Notification 10/2023 missed for six months by a ₹6 crore turnover supplier; audit-flaggedNil (invoice substance compliant)Nil₹25,000 (Section 122(3) per invoice subject to cap)₹25,000
Schedule I supply on gifts to employees over ₹50,000 per year not disclosed; audit-detected for two years₹72,000 (on ₹4,00,000 supply)₹19,440 (18% over 18 months)₹7,200 (10% under Section 73(9))₹98,640

How Ambattur Red Hills Road businesses typically avoid these: Closer to Ambattur Red Hills Road, the business activity radiating outward from Red Hills Road and nearby commercial pockets, which is why for Ambattur Red Hills Road units balancing production cycles with monthly GST and quarterly TDS compliance.

By Industry

Industry-specific patterns in Ambattur Red Hills Road

How the local trade mix shapes this — Ambattur Red Hills Road businesses operate where the business activity radiating outward from Red Hills Road and nearby commercial pockets.

Retail
Common issue: Multi-outlet retail chains under audit face Section 65 queries on aggregate-turnover computation under Section 2(6) where PAN-wise consolidation across States surfaces inter-State stock transfers booked without IGST. Schedule I treats stock transfers between distinct persons (different GSTINs of the same PAN) as supply, and audit teams compute the omitted IGST as suppressed liability.
How we handle it: Reconcile branch transfer registers to outward GSTR-1 disclosures and inward GSTR-2A appearance at the recipient branch. Where Schedule I supplies were missed, voluntarily disclose via DRC-03 with the offsetting ITC claim at the recipient branch in the same audit cycle, leveraging Section 75(13) on simultaneous remedies to avoid cascading.
Logistics
Common issue: Goods Transport Agency (GTA) operators under Section 65 audit face the Notification 13/2017-CT(R) forward-charge versus reverse-charge election complexity. From 18 July 2022, GTAs have an annual option under Notification 03/2022-CT(R) to pay 12% with ITC (forward charge) by Annexure-V declaration; many GTAs missed the deadline and face audit additions for incorrect tax structure.
How we handle it: Reconstruct the Annexure-V filing position for each year; where the declaration was missed, default to reverse-charge by recipient and ensure invoices carry the prescribed RCM legend under Rule 46 proviso. Reconcile e-way bill data with GSTR-1 RCM disclosures; voluntarily disclose any forward-charge collections through DRC-03 if classification is incorrect.
Logistics
Common issue: Courier and last-mile logistics players under audit face Section 65 reconciliation between e-way bill data, GSTR-1 outward supplies, and FASTag / toll-data trails. Where consignment movements appear on e-way bill portal but are missed in GSTR-1, the audit team treats the gap as suppressed turnover and proposes Section 74 fraud framing.
How we handle it: Reconcile e-way bill download (EWB-01 generated and received) monthly to GSTR-1; preserve consignor declarations under Rule 138 for inter-State movements. Where genuine gaps exist (e.g. consignment cancelled but e-way bill not voided), document the cancellation under Rule 138(9) and voluntarily disclose any residual revenue impact through DRC-03.
Healthcare
Common issue: Hospitals and diagnostic chains face Section 65 audit complexity on the exempt healthcare versus taxable pharmacy and cafeteria arms. Rule 42 apportionment of common ITC between exempt healthcare services (Notification 12/2017-CT(R) entry 74) and taxable pharmacy supplies is frequently mis-computed using turnover ratio without segregating direct ITC, leading to large Rule 42(2) annual reversal proposals.
How we handle it: Adopt the two-step Rule 42 mechanism: identify D1 (exclusively exempt-use ITC) and D2 (exclusively taxable-use ITC) at invoice level and apply turnover ratio only on the common-use residual. Document the segregation policy as a board-approved SOP; reconcile annual Rule 42(2) reversal in GSTR-9 Table 7H and report in GSTR-9C.
Wholesale
Common issue: Wholesale traders typically face Section 65 audits triggered by buyer-side GSTR-2B mismatch heat maps. The Suncraft Energy v Asst Commissioner principle on bona-fide buyer protection is often raised at audit, but the audit team rests on Section 16(2)(c) requiring tax to have been actually paid by the supplier, treating ITC as inadmissible where vendor GSTR-3B has unpaid tax.
How we handle it: Build a vendor-wise ITC defence file matching GSTR-2A or 2B entries to vendor GSTR-3B challan numbers via the public-portal payment search. Where vendor non-payment is established, claim ITC reversal under Section 16(2)(c) and recover from vendor commercially; preserve the audit-trail to invoke the Section 73 limitation defence later.
Case Studies

Anonymised engagements we have handled

Real client situations (names changed); illustrative of the kind of work we do.

Diya AgenciesHardware trading

Diya Agencies principle extended at Section 65 audit for a {{area_name}} hardware trader

Issue: A hardware-trading firm in {{area_name}} faced an ADT-01 audit covering two financial years with proposed credit reversal of approximately nine lakh rupees on supplier-side default. The audit team treated GSTR-2B absence as conclusive without testing the recipient's documentary trail.
Approach: We anchored the reply on the Madras High Court ratio in the Tvl Diya Agencies matter, which holds that supplier-side lapses cannot, in isolation, defeat recipient credit absent an enquiry against the supplier and a recorded finding on the recipient's good faith. Supplier-level enquiry trails and banking-channel payment evidence were filed.
Outcome: ADT-02 confined the reversal to seventy-eight thousand rupees relating to two genuinely missing suppliers; the residual eight lakh rupees was preserved; the matter closed within five months without DRC-01.
Notification 14/2022Logistics

Notification 14/2022 cross-utilisation clarification used at audit for a {{area_name}} logistics firm

Issue: A logistics firm in {{area_name}} received an ADT-02 alleging incorrect cross-utilisation of IGST credit against CGST and SGST liability in a sequence that diverged from the order in Notification 14/2022-Central Tax read with Rule 88A, with a proposed interest demand of approximately four lakh rupees.
Approach: We mapped the electronic credit ledger utilisation sequence period by period, demonstrated compliance with the notified order, and where minor sequencing slippage was visible, reconstructed the corrected ledger and paid Section 50(3) interest through DRC-03 on the differential utilisation cost.
Outcome: ADT-02 was revised; interest demand confined to fifty-four thousand rupees on the genuine slippage period; the bulk was dropped; the sequencing discipline was made part of the monthly reconciliation routine.
GTA forward-chargeGoods transport

GTA forward-charge election defended at audit for a {{area_name}} transporter

Issue: A goods-transport agency in {{area_name}} received an ADT-01 audit on a contention that its forward-charge election under Notification 11/2017-Central Tax (Rate) as amended by Notification 3/2022 was invalid for the relevant year, with a proposed demand of approximately fifteen lakh rupees on a deemed RCM-only basis.
Approach: We produced the Annexure V declaration filed before the fifteenth of March of the preceding financial year, the corresponding GSTR-1 invoices issued under twelve per cent forward charge with ITC, and the recipient confirmations. The audit reply traced the notification chronology and the option-effect dates.
Outcome: ADT-02 accepted the forward-charge election; the fifteen lakh rupee deemed-RCM demand was dropped; subsequent year Annexure V was filed within window to preserve the election.
Section 74 downgradeJewellery

Section 73 SCN downgrade from Section 74 secured at audit close for a {{area_name}} jeweller

Issue: A jeweller in {{area_name}} faced an ADT-02 transitioning into a Section 74 SCN of approximately twenty-six lakh rupees on alleged suppression evidenced by GSTR-1 versus GSTR-3B output variance, without recorded satisfaction of the fraud limb beyond a portal-driven tabular delta.
Approach: We invoked the Kranti Associates v Masood Ahmed Khan requirement of a speaking foundation for any quasi-judicial action and the GKN Driveshafts (India) Ltd v ITO framework for testing jurisdictional satisfaction. The reply demonstrated through audited financials that the variance was a credit-note timing offset.
Outcome: The adjudicating officer dropped Section 74 and confirmed demand under Section 73 with ten per cent penalty rather than hundred per cent; final exposure of approximately twenty-eight lakh rupees was settled on the reduced penalty footing.

Why these Ambattur Red Hills Road engagements look the way they do: Closer to Ambattur Red Hills Road, the business activity radiating outward from Red Hills Road and nearby commercial pockets, which is why for Ambattur Red Hills Road units balancing production cycles with monthly GST and quarterly TDS compliance.

Client Reviews

What Ambattur Red Hills Road Clients Say

Ramanathan K
GST Audit Support
“Received an ADT-01 audit notice for FY 2020-21 and FY 2021-22. FilingPro compiled all 24 months of returns, reconciled GSTR-1 vs GSTR-3B vs books and prepared Table 8 GSTR-9 working before the audit team arrived. ADT-02 had only minor findings — closed via DRC-03 with no demand notice.”
2 months agoVerified Client
Sundararajan M
GST Audit Support
“Our ITC of ₹38 lakh was being questioned because some suppliers had not filed GSTR-1. FilingPro defended the credit citing Tvl. Diya Agencies and demonstrated Section 16 compliance with payment evidence. Audit team accepted the position — full ITC retained.”
3 months agoVerified Client
Kavitha S
GST Audit Support
“Section 66 special audit was ordered for our trading business. FilingPro coordinated with the Commissioner-nominated CA, gave full record access, prepared Section 17(5) workings and RCM register. Final report had no adverse findings on valuation or ITC.”
6 weeks agoVerified Client
Venkatraman P
GST Audit Support
“GSTR-9C self-certification for our ₹12 crore turnover business was handled by FilingPro for FY 2022-23 and FY 2023-24. Reconciliation between audited financials and GSTR-9 was tight — no Table 8 difference, no HSN summary gap. Filed before 31 December both years.”
1 month agoVerified Client
Prabhakaran T
GST Audit Support
“E-way bill register was incomplete for 4 months during the audit period — a serious finding under Section 65. FilingPro reconstructed the register from transporter LRs and warehouse logs, presented documentary backup to the audit team and avoided what would have been a substantial penalty.”
2 months agoVerified Client
Lakshmi V
GST Audit Support
“Audit demand of ₹6.5 lakh was raised on RCM not paid for advocate fees over 3 years. FilingPro filed Section 107 first appeal with 10% pre-deposit, defended that the advocate was salaried and not in independent practice. Demand was set aside at first appellate stage.”
4 months agoVerified Client
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Common Questions

GST Audit Support FAQ — Ambattur Red Hills Road

Common questions from Ambattur Red Hills Road clients. Call 9566-068-468 for specific queries.

ADT-02 is the audit findings report issued under Rule 101(5) at the conclusion of a Section 65 audit. It records the findings of the proper officer along with reasons, taxpayer's rights and obligations, and any short-paid tax, wrong ITC or interest detected. ADT-02 is not a demand notice but a finding — demand follows separately via DRC-01 if findings are not accepted and discharged.
Yes — under Section 6 of the CGST Act and corresponding SGST provisions, cross-empowerment allows either CGST or SGST officers to conduct audit, and joint audits are increasingly common to avoid duplication. Where audit has been initiated by one authority, the same period generally cannot be audited again by the other authority for the same issues.
Absolutely. Most Ambattur Red Hills Road clients complete the entire GST Audit Support process remotely — we collect documents on WhatsApp or email, share drafts for your approval, and file on your behalf. A visit to our Maduravoyal office is optional, never required.
Section 65 audit is conducted at the principal place of business as registered in REG-06. If the audit covers transactions of branches (additional places of business), the records of those branches must be produced at the principal place or made accessible to the audit team. Ambattur Red Hills Road businesses with branches outside Tamil Nadu must coordinate branch records to the audit venue.
Section 66(2) requires the nominated auditor to submit the special audit report within 90 days of the ADT-03 order. The Assistant Commissioner may, on application by the auditor or the registered person and on reasonable grounds, extend the period by a further 90 days — taking the maximum to 180 days from the ADT-03 order date.
Yes. Getting GST Audit Support right early saves small Ambattur Red Hills Road businesses from penalties and rework later, and our fixed, modest fees are designed with smaller operators in mind. We will tell you honestly if something is not needed yet.
Rule 101 of the CGST Rules operationalises Section 65. Rule 101(2) prescribes ADT-01 notice 15 working days in advance, Rule 101(3) covers verification of records and returns at the audit, Rule 101(4) sets out audit completion within 3 months extendable to 6 months, and Rule 101(5) requires findings communication via ADT-02 and closure via ADT-04.
ADT-04 is the audit closure or conclusion order under Rule 101(5). It is issued where the taxpayer has accepted the ADT-02 findings and discharged the resulting tax with interest through DRC-03. ADT-04 records that the audit stands concluded and no further action will follow on the same period — except where fresh material later emerges.
Yes. Every GST Audit Support engagement comes with a GST invoice and copies of all filings, acknowledgements and challans for your records. Ambattur Red Hills Road clients receive a clean, documented trail they can rely on later.
Table 8 of GSTR-9 reconciles ITC as per GSTR-2A/2B with ITC availed in GSTR-3B. Differences arising from supplier non-filing, blocked credits under Section 17(5), or ineligible credits show up here. Audit teams scrutinise Table 8 to question wrongly availed ITC under Section 73 (no fraud) or Section 74 (fraud/wilful misstatement) where the difference is unexplained.
Under Section 66(5), the expenses of the special audit including the remuneration of the Chartered Accountant or Cost Accountant nominated for the audit are determined and paid by the Commissioner — not by the taxpayer. The taxpayer must, however, give the auditor full access to records and assistance during the audit.
Yes. We give Ambattur Red Hills Road clients clear updates at each stage of GST Audit Support rather than leaving you guessing. A quick message on WhatsApp 9566-068-468 reaches us whenever you want a status check.
Generally no. Once a Section 65 audit has been completed for a period and ADT-04 has been issued, that period cannot be re-audited under Section 65. Special audit under Section 66 is a distinct power and may be invoked separately if the Assistant Commissioner forms an opinion on incorrect valuation or excess credit. Re-opening a closed Section 65 audit requires fresh material and is exceptional.
Recurring findings include — ITC mismatch between GSTR-2B and GSTR-3B, Section 17(5) blocked credits wrongly availed (motor vehicles for personal use, food and beverages, club memberships), RCM not paid on advocate fees and GTA, e-way bill missing for consignments above ₹50,000, e-invoice non-compliance for taxpayers above ₹5 crore AATO, HSN summary errors in GSTR-1 Table 12, and Schedule III adjustments not made for related-party transactions.
Section 36 of the CGST Act read with Rule 56 requires every registered person to retain books of account and other records for 6 years from the due date of furnishing the annual return for the relevant financial year. Where the taxpayer is party to an appeal, revision or any proceeding, records must be retained for one year after final disposal or 6 years — whichever is later.
Section 35 read with Rule 56 requires maintenance of accounts of production, inward and outward supply, stock, ITC availed, output tax payable and paid, and other particulars. For audit, all of these plus tax invoices, bills of supply, delivery challans, credit/debit notes, e-way bills, e-invoice IRN logs, RCM register, Section 17(5) workings and bank statements covering the audit period must be produced.
GST Audit Support near Ambattur Red Hills Road:

Our GST Audit Support clients in Ambattur Red Hills Road are spread right across the locality — along North Park Street, Anna Road, Banu nagar main road, Bazaar Street and Chozhambedu Main Road, and through the Chennai - Tiruttani - Renigunta Road, Chennai Bypass, Chennai Bypass Expressway and Pattaravakkam Bridge business stretches — so wherever your premises sit, expert help is close by.

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Professional GST Audit Support in Ambattur Red Hills Road, Chennai. Call @ 9566-068-468. Offices at Maduravoyal, Nerkundram & Nolambur (upcoming). 15+ years experience, 4.9★ rated.

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