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Trusted GST Audit Defence · Golden George Nagar Mogappair

GST Audit Support in Golden George Nagar Mogappair, Chennai

Professional GST Audit Support for Golden George Nagar Mogappair businesses near Golden George Nagar Park — with a documented, audit-ready process

for the professional and salaried population of Golden George Nagar Mogappair navigating personal-tax and home-office GST with on-time portal submission and full statutory reconciliation. Call 9566-068-468.

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Quick Answer

What is a Section 65 departmental audit in Golden George Nagar Mogappair, Chennai?

Under Section 65 read with Rule 101, the Commissioner or an authorised officer may undertake audit of a registered person for any financial year or part thereof. ADT-01 notice is issued at least 15 working days before commencement. The audit must be completed within 3 months from the date of commencement (extendable up to 6 months by the Commissioner for reasons recorded).

Transparent Pricing

GST Audit Support in Golden George Nagar Mogappair — 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 Golden George Nagar Mogappair Clients Choose FilingPro

Expert GST Audit Support in Golden George Nagar Mogappair — qualified professionals, 15+ years experience, zero-penalty track record.

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.

Section 107 First Appeal Filed

Where DRC-01 SCN escalates to a Section 73(9) or 74(9) demand order, Section 107 appeal is filed within 3 months with 10% pre-deposit. Personal hearing represented by qualified professionals.

15+ Years Chennai Audit Experience

Our practice has handled departmental audits since the service tax and VAT era — deep institutional memory of jurisdictional CGST and SGST audit teams in Chennai, their typical findings and effective reply structures.

ADT-01 Notice Handled End-to-End

Every ADT-01 notice received by a Golden George Nagar Mogappair client is acknowledged within 24 hours and full records compilation begins under Rule 101(2). No last-minute scramble at audit start.

On-Site Audit Representation

For audits conducted at the registered principal place of business, FilingPro consultants are present throughout — answering queries, producing records and protecting against adverse interpretations on the spot.

Table 8 GSTR-9 Reconciliation

Table 8 of GSTR-9 — the reconciliation between GSTR-2A/2B and ITC availed in GSTR-3B — prepared in advance with documentary backup. Variances explained before audit team raises queries.

Key Benefits

What Golden George Nagar Mogappair Clients Get

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

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 Golden George Nagar Mogappair 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.
GSTR-9C Self-Certification Without Surprises
For Golden George Nagar Mogappair businesses above ₹5 crore turnover, GSTR-9C reconciliation between audited financials and GSTR-9 prepared and self-certified well before 31 December — no Table 8 mismatch, no HSN summary gap.
Confidential Audit Defence
Audit working papers, ADT-02 findings and reconciliation evidence stored under access-controlled channels. Golden George Nagar Mogappair clients' audit data is never shared with third parties or used for cross-marketing.
Audit Closed Without Demand
Where findings are minor and accepted, voluntary payment via DRC-03 closes the audit at ADT-04 stage. Golden George Nagar Mogappair clients avoid DRC-01 SCN, Section 73/74 adjudication and penalty escalation.
ITC Defended Against Supplier Default
ITC questioned solely because the supplier did not pay tax to the exchequer is defended with Section 16 compliance evidence and Madras HC precedent — credits retained without reversal.
Comparison

Section 65 (Departmental) vs Section 66 (Special)

Why this matters here — Golden George Nagar Mogappair businesses operate where the business activity radiating outward from Golden George Nagar Park and nearby commercial pockets, and with quick access via Golden George Nagar Bus Stop and feeder routes connecting Golden George Nagar Mogappair 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 Golden George Nagar Mogappair 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 — Golden George Nagar Mogappair businesses operate where the cluster of residential, retail, small trade businesses that defines Golden George Nagar Mogappair'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.
Records availability for 6 years tested at audit commencementOn due dateSection 36 records compendiumFailure to produce records attracts adverse inference; may trigger best-judgment route or Section 67 search
Issuance of ADT-02 with adverse findings30 daysInternal review and reply preparationWhere the registered person disputes findings, the matter typically proceeds to a Section 73 or Section 74 show-cause within a reasonable window; the practitioner should be ready to file the formal Section 73 or 74 reply on receipt of the show-cause.
Extension request by registered person under Section 66(3) provisoOn due dateWritten application stating material and sufficient reasonsFailure to seek extension within the original ninety-day window may result in submission of partial special-audit report adverse to the registered person

Deadline pressure points we see in Golden George Nagar Mogappair: Closer to Golden George Nagar Mogappair, for the professional and salaried population of Golden George Nagar Mogappair navigating personal-tax and home-office GST.

Forms Library

Forms used in this engagement

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)
DRC-01AIntimation of tax ascertained as payable

Pre-show-cause-notice intimation by the proper officer of tax ascertained as payable on the basis of audit observations; carries Part A with officer's quantification and Part B for registered person's reply

Issued before formal SCN under Section 73 or 74; reply within the time allowed Jurisdictional proper officer (officer-issued, taxpayer responds Part B)
DRC-03Voluntary payment intimation

Intimation by the registered person of voluntary payment of tax, interest or penalty including pre-SCN deposit under Section 73(5) or Section 74(5); the principal vehicle for closing out audit observations without formal proceedings

At any time before issuance of SCN or within the period allowed under the SCN Common Portal (taxpayer)
DRC-01Show cause notice under Section 73 or 74

Formal SCN summary served along with the detailed notice; captures the tax, interest and penalty proposed, the financial period and the grounds

Issued at least three months before the time-limit for adjudication order under Section 73(10); six months under Section 74(10) Jurisdictional proper officer (officer-issued)
DRC-06Reply to show cause notice

Written reply by the registered person to a SCN issued in DRC-01; carries denial or admission, supporting documents and request for personal hearing

Within the time allowed in the SCN, generally thirty days Common Portal (taxpayer)
DRC-07Summary of order

Summary of the adjudication order passed under Section 73 or 74 communicating the demand confirmed; the operative document for recovery and appeal computation

Issued along with the detailed adjudication order Jurisdictional proper officer (officer-issued)
APL-01First appeal to Appellate Authority

Memorandum of first appeal before the Appellate Authority against an order under Section 73, 74 or other adjudication arising from audit; carries grounds of appeal and pre-deposit details

Within three months from the date of communication of the order; condonable by a further one month Common Portal (taxpayer) — addressed to Appellate Authority

GST Audit Support in Golden George Nagar Mogappair, Chennai 600107

Golden George Nagar Mogappair (PIN 600107) falls under the Anna Nagar Division of the Chennai North, the jurisdiction that handles statutory matters for businesses at this PIN. Statutory correspondence for Golden George Nagar Mogappair businesses routes through the Anna Nagar Division, so we align every GST Audit Support engagement to that jurisdiction from the start. Records we prepare for Golden George Nagar Mogappair carry the geo-zone 600xx tag and coordinates 13.0792, 80.1797, which map each submission back to this locality. Because PIN 600107 sits inside the Chennai North jurisdiction, the handling office for Golden George Nagar Mogappair stays consistent across years, which matters when filings or approvals span cycles.

Most commerce in Golden George Nagar Mogappair — invoices, expenses, purchases and statutory records — eventually surfaces in the GST Audit Support working file we maintain for clients here. Vendors and customers tied to the Golden George Nagar Bus Stop network show up across the invoice trail we reconcile for Golden George Nagar Mogappair GST Audit Support clients. Each GST Audit Support cycle for Golden George Nagar Mogappair reflects its commercial rhythm — invoices generated near Mogappair-Koyambedu Road, expenses routed through the Golden George Nagar Bus Stop freight network. Golden George Nagar Mogappair reads as a residential colony with neighbourhood retail pocket with medium commercial activity, anchored around Mogappair-Koyambedu Road and fed by the Golden George Nagar Bus Stop corridor.

The business mix in Golden George Nagar Mogappair centres on retail, and that sector carries its own GST Audit Support quirks we plan for in advance. For a retail business in Golden George Nagar Mogappair, the GST Audit Support scope is rarely generic; we tailor the checklist to how that sector actually transacts. A retail operator in Golden George Nagar Mogappair gets a GST Audit Support workflow shaped by sector norms, not a one-size-fits-all template. We have closed enough GST Audit Support files for retail firms near Golden George Nagar Mogappair to know where the department usually probes.

Our Golden George Nagar Mogappair GST Audit Support process is built to be predictable, documented, and on time, cycle after cycle. Turnaround for Golden George Nagar Mogappair GST Audit Support is deterministic — fixed fee, a scoped timeline, and a same-business-day acknowledgement once filed. Fixed-fee scoping means a Golden George Nagar Mogappair business knows the GST Audit Support cost up front, with no surprise additions mid-engagement. Every GST Audit Support file we open for Golden George Nagar Mogappair is reconciled, reviewed by a qualified practitioner, and archived for seven years.

From the same Golden George Nagar Mogappair team we also serve Mogappair and other nearby localities without re-onboarding clients. Proximity to Mogappair means a Golden George Nagar Mogappair engagement can extend across the locality cluster with no change in cadence. A client relocating between Golden George Nagar Mogappair and Mogappair keeps the same GST Audit Support file and the same team. We treat Golden George Nagar Mogappair and Mogappair as one catchment for GST Audit Support, which keeps documentation and turnaround consistent.

Patterns we track for Golden George Nagar Mogappair include small trade documentation gaps, timing mismatches, and the questions the Anna Nagar Division tends to raise. The GST Audit Support mistakes we see most in Golden George Nagar Mogappair are avoidable with disciplined intake, which our checklist enforces. Because we work repeatedly across Golden George Nagar Mogappair, we can benchmark a new client's GST Audit Support position against the locality norm. Recurring gaps in Golden George Nagar Mogappair small trade records are the first thing our GST Audit Support review closes out.

Incorporating in Golden George Nagar Mogappair comes with jurisdiction, registration and GST Audit Support steps that we sequence so nothing stalls the launch. When a Koyambedu business expands into Golden George Nagar Mogappair, we extend its GST Audit Support setup to PIN 600107 without disruption. A startup setting up near Golden George Nagar Park in Golden George Nagar Mogappair gets a GST Audit Support foundation built for the Anna Nagar Division from day one. Shifting principal place of business to Golden George Nagar Mogappair means updating jurisdiction to the Chennai North, and we manage the paperwork end-to-end.

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Expert Guide

GST Audit Support in Golden George Nagar Mogappair — Complete Guide

For Golden George Nagar Mogappair businesses receiving an ADT-01 audit notice under Section 65 of the CGST Act, the 15 working days notice window prescribed by Rule 101(2) is used by FilingPro to compile all 12 months of GSTR-1, GSTR-3B and GSTR-9 returns, audited financials, ITC ledger with Section 17(5) workings and e-invoice IRN logs — so the audit team finds organised, reconciled records on day one.

GST Audit Support in Golden George Nagar Mogappair, Chennai

Section 65 departmental audit and Section 66 special audit representation for Golden George Nagar Mogappair 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 Golden George Nagar Mogappair — Section 65 and Section 66 Expert

A dedicated GST audit consultant in Golden George Nagar Mogappair 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 Golden George Nagar Mogappair

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 Golden George Nagar Mogappair — Above ₹5 Crore Turnover

For Golden George Nagar Mogappair 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 Golden George Nagar Mogappair. WhatsApp documents — we begin within 24 hours. From ₹5,000/one-time. Free consultation.
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Key Facts — GST Audit Support in Golden George Nagar Mogappair
Section 65 departmental audit handled end-to-end for Golden George Nagar Mogappair 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 Golden George Nagar Mogappair 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 Golden George Nagar Mogappair
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 the cross-charge issue in GST audit?

Cross-charge arises where distinct persons under Section 25(4) supply support functions across GSTINs without invoice. At audit, the cost pool is allocated through Rule 28 second proviso open-market value, with revenue-neutrality typically established when the recipient GSTIN avails full ITC.

How is Rule 42 common-credit reversal tested at audit?

Audit teams test month-wise D1 and D2 formulae under Rule 42, the annual true-up under Rule 42(2) before September following, and the recomputation against audited exempt-turnover ratios. Short reversal is treated as Section 17(2) violation attracting interest and penalty.

Can a Section 66 special audit be ordered during an investigation?

Yes. Section 66(1) permits ordering a special audit at any stage of scrutiny, enquiry, investigation or any other proceeding under the Act. The threshold satisfaction on incorrect value or abnormal credit must be recorded in writing before issuing ADT-03.

What procedural protection does the taxpayer enjoy in a Section 66 process?

Sub-section (3) of Section 66 mandates a fair hearing before any material drawn from the special audit can be turned against the taxpayer. This pre-decisional opportunity is treated as jurisdictional; breach is routinely cured through Article 226 writ jurisdiction of the Madras High Court.

Is GST applicable on transactions covered by Schedule III?

No. Schedule III to the CGST Act 2017 lists activities or transactions that are treated as neither supply of goods nor services, including services by employees in the course of employment, high-sea sales by endorsement before clearance, and certain other specified transactions.

Is Section 17(5)(b) blocked credit absolute on food-and-beverages?

No. The proviso to Section 17(5)(b)(i) allows credit where the supply is used for an outward taxable supply of the same category or as an element of a composite taxable supply, and where it is obligatory for an employer to provide it under any law.

What Golden George Nagar Mogappair clients want to know before signing: Closer to Golden George Nagar Mogappair, on the Mogappair-Nolambur corridor that passes through Golden George Nagar Mogappair.

Expert Guide

A complete walkthrough — Gst Audit Support

Reading this guide locally — Golden George Nagar Mogappair businesses operate where on the Mogappair-Nolambur corridor that passes through Golden George Nagar Mogappair.

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.

Pre-audit preparation

Internal reconciliation walkthrough

Before the audit-team's arrival, the registered person should conduct an internal reconciliation walkthrough — replicating the audit-team's likely interrogation map. The walkthrough should cover: GSTR-1 outward supply versus books turnover; GSTR-3B Table 3.1 versus GSTR-1 invoice-summary; GSTR-3B Table 4(A) ITC claimed versus GSTR-2A / 2B vendor uploads; GSTR-9 Tables 4 to 8 versus GSTR-1 and GSTR-3B aggregates; GSTR-9C Tables 5, 7, 9, 12 to 14 versus audited financial statements. Any variance identified at the walkthrough is an opportunity for voluntary DRC-03 payment before the audit-team formalises it; voluntary disclosure during the walkthrough phase typically attracts no penalty under Section 73(5) read with Section 73(6).

Engagement of representation counsel

For audits of even moderate complexity, engagement of a representation counsel — a Chartered Accountant with GST practice depth, or a tax advocate for procedural-rights-heavy cases — is the standard professional practice. The counsel's role is to mediate communication with the audit team, draft formal responses to audit observations, attend personal hearings, and prepare voluntary-disclosure computations where applicable. The Section 116 representation framework under the CGST Act permits authorised representatives — relatives, employees, advocates, Chartered Accountants, Cost Accountants, and Company Secretaries — to appear before the proper officer. The OECD Forum on Tax Administration documents counsel-engagement as a standard taxpayer-rights practice across mature tax jurisdictions.

Mock audit by independent reviewer

For high-stake audits (multi-year audits, Section 66 special audit nominations, audits of multi-State enterprises), a mock audit by an independent reviewer — typically a former tax-department officer or a senior Chartered Accountant with audit-defence experience — is a useful preparation step. The mock auditor replicates the audit-team's risk-engine-driven interrogation, identifies weak documentary positions, and recommends remedial steps. The cost of mock audits is justified where the potential audit exposure (tax plus interest plus penalty) materially exceeds the mock-audit fee. Comparative income-tax practice has long used mock-audits for high-stake Section 143(3) scrutiny assessments and Section 142(2A) special audits; the GST extension of this practice is recent but growing.

Representation rights under Section 75

Opportunity of being heard under Section 75(4)

Section 75(4) of the CGST Act provides that an opportunity of being heard shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. The opportunity is a substantive procedural right derived from the principles of natural justice and the constitutional audi alteram partem principle. The GKN Driveshafts (India) v ITO Supreme Court principle on the pre-decisional opportunity is applied in the GST context with full force. The proper officer's failure to grant the opportunity, or grant in a perfunctory manner, vitiates the order and provides grounds for writ relief under Article 226 of the Constitution before the Madras High Court.

Multiple adjournments and Section 75(5)

Section 75(5) provides that the proper officer shall, if sufficient cause is shown by the person chargeable with tax, grant time to that person and adjourn the hearing for reasons to be recorded in writing; provided that no such adjournment shall be granted for more than three times to a person during the proceedings. The three-adjournment cap is a calibration between procedural fairness and proceeding-efficiency. In practice, registered persons facing complex audit findings should plan their adjournment requests strategically — use the first adjournment to gather documents, the second for representation-counsel engagement, and reserve the third for final consolidation. Beyond three adjournments, the proper officer is empowered to proceed ex-parte under Section 75(5) and pass the order on best-judgement basis.

Reasoned order requirement under Section 75(6)

Section 75(6) provides that the proper officer, in his order, shall set out the relevant facts and the basis of his decision. The reasoned-order requirement is a substantive procedural right that traces to the Kranti Associates v Masood Ahmed Khan (2010) Supreme Court principle on natural-justice-derived reasoned orders. Pradeep Goyal v UoI (Supreme Court on DIN — document identification number for all CBIC communications) supplements this by requiring procedural identifiability of the order. The registered person facing an order that does not engage with the response, does not cite the relevant provisions, or merely reproduces the SCN allegations, has strong grounds for either Section 107 first-appeal challenge or Article 226 writ challenge.

Post-audit options

Settlement under Section 84 and amnesty schemes

Section 84 of the CGST Act provides for the continuance and validation of certain recovery proceedings; it does not provide a formal settlement scheme akin to the income-tax Settlement Commission framework which existed pre Finance Act 2021. However, the GST Council has periodically recommended amnesty schemes for specific compliance categories — Notification 03/2023-CT and the surrounding family of notifications on late-fee waiver, the GSTR-9 late-fee amnesty, the registration-revocation amnesty under Notification 03/2023-CT, and the periodic Sabka Vishwas (Legacy Dispute Resolution) Scheme equivalent for legacy excise / service tax cases. The registered person facing an adverse audit closure should monitor GST Council recommendations (47th Chandigarh, 50th, 53rd and subsequent meetings) for amnesty windows that may offer settlement at reduced penalty quantum. The OECD Forum on Tax Administration recognises amnesty-and-voluntary-disclosure programmes as compliance-architecture tools.

Voluntary DRC-03 closure

The simplest post-audit option, where the registered person broadly accepts the ADT-02 findings, is voluntary closure through DRC-03 payment under Section 73(5). DRC-03 is filed online through the GST portal; the registered person specifies the tax, interest and (where applicable) penalty quantum and the period to which the payment relates. Section 73(6) bars subsequent SCN on the amount paid. The Form DRC-04 acknowledgement is the conclusive evidence of voluntary closure. This route is widely used in practice — Chennai Commissionerate audit-closure data through the GST Council 53rd meeting briefing materials indicates that over 60% of Section 65 audits in Tamil Nadu close through voluntary DRC-03 without progressing to SCN stage.

SCN response and contested adjudication

Where one or more ADT-02 findings are disputed, the registered person prepares for the SCN under Section 73 or Section 74. The SCN response should be filed within thirty days of receipt of DRC-01; extensions are available under Section 73(8) or 74(8). The response should address each allegation with: (i) the factual position; (ii) the legal position with cited provisions and circulars; (iii) cited case law (Goetze, Bharti Airtel, Suncraft Energy, Aap and Co, GKN Driveshafts, Kranti Associates, Pradeep Goyal, Tapas Dutta — only where load-bearing); (iv) the quantum-mitigation argument (Section 73 versus Section 74 framing, limitation, computational errors). The personal-hearing under Section 75(4) is the consolidation step. The DRC-07 order then issues; first appeal under Section 107 follows for adverse outcomes.

What Golden George Nagar Mogappair clients usually ask next: Closer to Golden George Nagar Mogappair, for the professional and salaried population of Golden George Nagar Mogappair navigating personal-tax and home-office GST.

Glossary

Plain-English glossary for this service

Adverse audit finding

Adverse audit finding is an observation recorded by the proper officer in the audit notes under sub-rule (4) of Rule 101 or in the communication under ADT-02 that points to short payment of tax, erroneous refund, or wrongly availed input tax credit. It is the precursor to action under Section 73 or Section 74.

Section 65

Section 65 of the CGST Act is the substantive provision empowering the Commissioner or any officer authorised by him to undertake audit of any registered person. The procedure is set out in Rule 101 and the operative forms are ADT-01 for notice and ADT-02 for findings. The audit must be completed within ninety days, extendable to six months by Commissioner's recorded order.

Section 66

Section 66 of the CGST Act is the special audit provision. The officer not below the rank of Assistant Commissioner, with prior approval of the Commissioner, may direct the registered person to get his records audited by a chartered accountant or cost accountant nominated by the Commissioner. The procedure is set out in Rule 102.

Section 35

Section 35 of the CGST Act is the records-maintenance provision. Sub-section (1) requires every registered person to keep and maintain books of account and records at the principal place of business. Sub-section (5), now omitted with effect from 1 August 2021, earlier required mandatory audit by a chartered accountant for turnover above the prescribed threshold.

Section 36

Section 36 of the CGST Act is the records-retention provision. Every registered person required to maintain accounts under Section 35(1) must retain them until the expiry of seventy-two months from the due date of furnishing the annual return for the financial year pertaining to the records. Pending appeal or revision extends the retention period.

Section 67

Section 67 of the CGST Act is the inspection, search and seizure provision. The proper officer not below the rank of Joint Commissioner, where he has reasons to believe that tax has been suppressed or credit has been wrongly availed with intent to evade tax, may authorise inspection of places of business. Section 67 is a distinct enforcement track and is not the same as the audit jurisdiction under Section 65.

Section 73

Section 73 of the CGST Act governs the determination of tax not paid, short paid, erroneously refunded or input tax credit wrongly availed for reasons other than fraud, wilful misstatement or suppression of facts. Order under sub-section (10) may be passed within three years from the due date of annual return; SCN at least three months prior.

Section 74

Section 74 of the CGST Act governs the determination of tax not paid, short paid, erroneously refunded or input tax credit wrongly availed by reason of fraud, wilful misstatement or suppression of facts to evade tax. The limitation extends to five years from the due date of the annual return. Penalty equal to the tax demanded is leviable.

Rule 101

Rule 101 of the CGST Rules prescribes the procedure for audit under Section 65. Sub-rule (1) provides that the audit period shall be a financial year or part thereof or multiples thereof. Sub-rule (2) prescribes Form ADT-01 for the audit notice. Sub-rule (4) deals with discrepancy notes and sub-rule (5) prescribes Form ADT-02 for communication of findings.

Rule 102

Rule 102 of the CGST Rules prescribes the procedure for special audit under Section 66. Sub-rule (1) prescribes Form ADT-03 for the direction to the registered person, and sub-rule (2) prescribes Form ADT-04 for communication of the findings of the special audit to the registered person.

Place of audit

Place of audit is governed by sub-section (2) of Section 65 which permits the audit to be conducted either at the place of business of the registered person or at the office of the proper officer. The choice rests with the department; the registered person does not have a unilateral right to require off-site audit.

Date of commencement of audit

Date of commencement of audit is defined in the Explanation to sub-section (4) of Section 65. It is the date on which the records and other documents called for by the tax authorities are made available by the registered person, or the actual institution of audit at the place of business, whichever is later. The ninety-day completion clock runs from this date.

Cost of Non-Compliance

Real-world penalty exposure

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

ScenarioBase taxInterestPenaltyTotal
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
Section 17(5)(c) and (d) blocked credit ₹42,00,000 on residential project not reversed under Notification 3/2019 scheme₹42,00,000 (reversal)₹15,12,000 (18% over 24 months)₹4,20,000 (10% under Section 73(9))₹61,32,000

How Golden George Nagar Mogappair businesses typically avoid these: Closer to Golden George Nagar Mogappair, the business activity radiating outward from Golden George Nagar Park and nearby commercial pockets, which is why for the professional and salaried population of Golden George Nagar Mogappair navigating personal-tax and home-office GST.

By Industry

Industry-specific patterns in Golden George Nagar Mogappair

How the local trade mix shapes this — Golden George Nagar Mogappair businesses operate where the business activity radiating outward from Golden George Nagar Park 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.
Small Trade
Common issue: Micro-traders below ₹40 lakh / ₹1.5 crore composition threshold who voluntarily registered face Section 65 audits where the regular-scheme compliance overhead has been poorly maintained — particularly GSTR-2B reconciliation and Rule 42 / Rule 43 ITC reversals. The audit team treats poorly-documented ITC as ineligible and the cumulative reversal can be sizable.
How we handle it: For ongoing voluntary registrations, evaluate switching to composition under Section 10 (1% goods / 5% restaurant / 6% other services) at the next financial year via CMP-02. For the audit period, reconstruct ITC working papers vendor-wise; voluntarily reverse unsubstantiated ITC via DRC-03 to close the audit cycle without SCN escalation.
Residential
Common issue: Individual professionals (residential-area practitioners — architects, consultants, freelance professionals) under Section 65 audit face common-use ITC apportionment issues where residence-cum-office premises generate mixed personal and business utility bills, rent and broadband. Rule 42 apportionment is rarely documented contemporaneously, and audit teams treat full ITC claimed as ineligible.
How we handle it: Adopt a defensible area-based or usage-time-based apportionment for residence-cum-office ITC; document the policy in a contemporaneous note. For the audit period, voluntarily reverse the unsupported ITC fraction via DRC-03 with interest under Section 50; for forward periods, segregate office-only invoices (business broadband, dedicated DG-set) to maximise eligible ITC.
Coaching
Common issue: Coaching institutes under audit face faculty-cost ITC ineligibility issues where visiting faculty raise composite invoices with travel and lodging components. Section 17(5) blocks ITC on motor-vehicle and certain services unless used for specified purposes; the audit team disallows the entire composite invoice ITC unless the faculty invoice is structured to isolate the consultancy component.
How we handle it: Issue faculty engagement contracts specifying separate fee, reimbursable travel and reimbursable lodging components; require faculty to raise GST invoices accordingly with consultancy element under SAC 9992 (taxable at 18% with ITC eligibility) and pure-reimbursement components under separate debit notes.
Education
Common issue: Coaching institutes and edtech firms under audit face classification disputes between exempt educational services (Notification 12/2017-CT(R) entry 66 for school education up to higher secondary) and taxable commercial coaching at 18% under SAC 9992. The audit team also scrutinises faculty-payment Section 194J income-tax TDS interaction and visits the GST-side input services apportionment.
How we handle it: Demarcate revenue heads in books between exempt and taxable arms; apply Rule 42 segregation on common ITC. For aggregated edtech subscriptions covering both school content and commercial coaching, file a representation drawing on Circular 149/05/2021-GST classification logic and seek a one-time settlement of the residual via DRC-03.
Case Studies

Anonymised engagements we have handled

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

Section 15(3) discountsConsumer durables

Section 65 audit on Section 15(3) discount treatment defended for a {{area_name}} consumer durables seller

Issue: A consumer durables seller in {{area_name}} received an ADT-01 audit on alleged non-deduction of post-supply discounts of approximately twenty-two lakh rupees from taxable value, with a proposed differential tax demand of approximately three lakh ninety-six thousand rupees.
Approach: We mapped each post-supply discount against the Section 15(3)(b) twin condition of pre-supply agreement linkage and recipient ITC reversal proof. Recipient credit-note acknowledgements and the underlying dealership agreement were filed. CBIC Circular 92/11/2019 on discounts and Circular 105/24/2019 (subsequently rescinded) were placed in context.
Outcome: ADT-02 accepted the discount treatment; the three lakh ninety-six thousand rupee differential was dropped; the dealership agreement clauses were tightened to capture future discount-conditions formally.
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.
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.
Stock varianceFMCG distribution

Section 65 audit defended on stock variance for a {{area_name}} FMCG distributor

Issue: An FMCG distributor in {{area_name}} faced an ADT-01 audit alleging a stock variance of approximately twenty-four lakh rupees between Section 35 records and the physical-stock register at audit visit, with a proposed deemed-supply demand of approximately four lakh thirty thousand rupees.
Approach: We reconciled the stock variance against in-transit goods, sales-return ageing under Section 34 credit-note treatment, and damaged-stock write-offs supported by insurance claim records. Section 17(5)(h) blocked credit on goods lost, stolen or destroyed was acknowledged and reversed through DRC-03 for the relevant portion.
Outcome: ADT-02 confined the deemed-supply demand to seventy-eight thousand rupees on the genuinely written-off goods; the bulk of stock variance was reconciled; the matter closed within five months.

Why these Golden George Nagar Mogappair engagements look the way they do: Closer to Golden George Nagar Mogappair, the cluster of residential, retail, small trade businesses that defines Golden George Nagar Mogappair's commercial fabric, which is why for the professional and salaried population of Golden George Nagar Mogappair navigating personal-tax and home-office GST.

Client Reviews

What Golden George Nagar Mogappair 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 — Golden George Nagar Mogappair

Common questions from Golden George Nagar Mogappair clients. Call 9566-068-468 for specific queries.

Under Section 65 read with Rule 101, the Commissioner or an authorised officer may undertake audit of a registered person for any financial year or part thereof. ADT-01 notice is issued at least 15 working days before commencement. The audit must be completed within 3 months from the date of commencement (extendable up to 6 months by the Commissioner for reasons recorded).
Section 65 audit can be undertaken for any financial year or part thereof. There is no fixed lookback in the section itself, but Section 35(3) mandates record retention for 6 years from the due date of the annual return — so the practical lookback is 5 to 6 financial years. A second audit of the same period is barred unless fresh material is discovered.
Not sure whether GST Audit Support applies to you? Call 9566-068-468 and describe your situation — we will tell you plainly whether you need it, when, and what it involves, before you spend anything. Many Golden George Nagar Mogappair enquiries start exactly this way.
Yes. The Madras High Court in Tvl. Raja Stores v. Assistant Commissioner (W.P. 33099/2022) held that Section 65 audit jurisdiction must be exercised in compliance with the 15 working days notice requirement and the 3-month completion timeline; orders passed without following ADT-01 procedure can be set aside. Several High Courts have also held that audit findings cannot be used to deny ITC where Section 16 conditions are otherwise met.
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.
Our main office is at Plot No. 6, Alapakkam Main Road (opposite KVB Bank), Maduravoyal – 600095, with a branch at No. 22 Reddy Street, Nerkundram – 600107. Both are an easy reach from Golden George Nagar Mogappair, and a third office at Nolambur is opening shortly. Most clients, though, never need to visit.
Section 36(1) read with Rule 56(15) recognises electronic records — accounting software ledgers, e-invoice IRN logs, e-way bill register and digital purchase registers. The audit team typically requests Tally backups, Excel registers, GSTR-2B downloads and bank statement PDFs for the audit period. Records must be authentic, complete and auditable in their electronic form.
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 handle GST Audit Support for individuals and businesses across Golden George Nagar Mogappair (PIN 600107) and nearby Nolambur. The work is done end-to-end by our own team, with documents collected online over WhatsApp or email and in-person meetings available at our Maduravoyal and Nerkundram offices. Call 9566-068-468 to begin.
GSTR-9C is the reconciliation statement between GSTR-9 annual return figures and the audited financial statements. From FY 2020-21 onwards, registered persons with aggregate turnover above ₹5 crore in a financial year must self-certify and file GSTR-9C alongside GSTR-9 by 31st December of the following year. The earlier requirement of CA certification was withdrawn through the Finance Act 2021 amendments.
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.
Yes. Along with Golden George Nagar Mogappair, we serve Nolambur and the wider Chennai North belt for GST Audit Support. Wherever you are in this part of Chennai, the process and our 9566-068-468 line stay the same.
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.
There are three categories. First, departmental audit under Section 65 conducted by the Commissioner or an authorised officer at the registered person's place of business. Second, special audit under Section 66 ordered by an Assistant Commissioner (with prior approval) and conducted by a Chartered Accountant or Cost Accountant nominated by the Commissioner. Third, self-certified reconciliation through GSTR-9C which a registered person above ₹5 crore aggregate turnover files alongside GSTR-9 from FY 2020-21 onwards.
Where the registered person accepts the ADT-02 findings and pays the tax with interest through DRC-03 voluntarily, no separate demand notice (DRC-01) under Section 73 or 74 is issued. The audit is closed in ADT-04. Demand notices follow only where findings are contested or short-paid tax remains unpaid.
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.
GST Audit Support near Golden George Nagar Mogappair:

Across Golden George Nagar Mogappair we look after firms on Bazaar Road, JPC Main road, Pari Road, Ramalingam saalai and Thiruvalluvar Saalai as well as the Valaiyapathy Road, Venugopal Street, Ambattur Estate Road and EVR Periyar Salai corridors — local GST Audit Support without the cross-city travel.

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Professional GST Audit Support in Golden George Nagar Mogappair, Chennai. Call @ 9566-068-468. Offices at Maduravoyal, Nerkundram & Nolambur (upcoming). 15+ years experience, 4.9★ rated.

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