Rated 4.9/5 by 312+ Chennai clientsZero penalty record across all filings24-hour response · WhatsApp-first supportOffices: Maduravoyal, Nerkundram & Nolambur (upcoming)15+ years of expert tax & compliance consulting500+ active clients across 243 Chennai areasRated 4.9/5 by 312+ Chennai clientsZero penalty record across all filings24-hour response · WhatsApp-first supportOffices: Maduravoyal, Nerkundram & Nolambur (upcoming)15+ years of expert tax & compliance consulting500+ active clients across 243 Chennai areas
on the Nerkundram-Defence Colony Nerkundram corridor that passes through Indira Nagar Nerkundram

GST Audit Support near Indira Nagar Park, Indira Nagar Nerkundram

Serving Indira Nagar Nerkundram, Nerkundram and the wider Nerkundram belt — with same-day acknowledgement delivery

Professional GST Audit Support in Indira Nagar Nerkundram (PIN 600107), Chennai — fixed fee, deterministic turnaround and archived working papers. Call 9566-068-468.

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Quick Answer

What is a Section 65 departmental audit in Indira Nagar Nerkundram, 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 Indira Nagar Nerkundram — 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 Indira Nagar Nerkundram Clients Choose FilingPro

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

E-Invoice IRN Logs Reconciled

For Indira Nagar Nerkundram 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.

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.

Key Benefits

What Indira Nagar Nerkundram Clients Get

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

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 Indira Nagar Nerkundram 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 Indira Nagar Nerkundram 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. Indira Nagar Nerkundram 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. Indira Nagar Nerkundram clients avoid DRC-01 SCN, Section 73/74 adjudication and penalty escalation.
Comparison

Section 65 (Departmental) vs Section 66 (Special)

Why this matters here — Indira Nagar Nerkundram businesses operate where the cluster of residential, retail, small trade businesses that defines Indira Nagar Nerkundram's commercial fabric, and served by short connections to Nerkundram and Defence Colony Nerkundram and onward to central Chennai.

AspectSection 65 (Departmental)Section 66 (Special)
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
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)
Documents Required

Documents for GST Audit Support

Share documents via WhatsApp to 9566-068-468. No office visit required for Indira Nagar Nerkundram 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 — Indira Nagar Nerkundram businesses operate where the business activity radiating outward from Indira Nagar Park and nearby commercial pockets.

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.
Direction for special audit issued in Form GST ADT-0390 daysNominee auditor report to Assistant CommissionerNominee chartered accountant or cost accountant must submit audit report within ninety days; extension up to a further ninety days on material and sufficient reasons
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.
Joint Commissioner approval recorded for invoking Section 66 special auditOn due dateADT-03 directionDirection issued in ADT-03 must be served on the registered person before nominee auditor commences work

Deadline pressure points we see in Indira Nagar Nerkundram: On the ground in Indira Nagar Nerkundram, for the professional and salaried population of Indira Nagar Nerkundram navigating personal-tax and home-office GST.

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 Indira Nagar Nerkundram, Chennai 600107

We keep a cycle-by-cycle record of how the Anna Nagar Division of the Chennai North handles Indira Nagar Nerkundram filings and approvals. Statutory correspondence for Indira Nagar Nerkundram 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 Indira Nagar Nerkundram carry the geo-zone 600xx tag and coordinates 13.0728, 80.1842, which map each submission back to this locality. Every Indira Nagar Nerkundram engagement we open begins with the basics: PIN 600107, the Anna Nagar Division, and the coordinates 13.0728, 80.1842 that anchor the locality.

Indira Nagar Nerkundram sustains a medium flow of commerce for a mid density residential layout locality, and that flow is the raw material for the GST Audit Support files we close here. Document pickup near Indira Nagar Park is a same-hour errand for our Indira Nagar Nerkundram engagements rather than the half-day a typical Chennai client expects. Vendors and customers tied to the Indira Nagar Bus Stop network show up across the invoice trail we reconcile for Indira Nagar Nerkundram GST Audit Support clients. Working in Indira Nagar Nerkundram brings a logistical edge: proximity to Indira Nagar Park and the Indira Nagar Bus Stop corridor keeps physical document handling fast.

The retail firms we serve in Indira Nagar Nerkundram value a GST Audit Support partner who already understands their sector's compliance rhythm. We have closed enough GST Audit Support files for retail firms near Indira Nagar Nerkundram to know where the department usually probes. Sector concentration matters: when Indira Nagar Nerkundram leans toward retail, the GST Audit Support risks cluster around the same few line items each cycle. Mixed retail activity across Indira Nagar Nerkundram means our GST Audit Support team keeps sector playbooks ready rather than improvising per client.

Every GST Audit Support file we open for Indira Nagar Nerkundram is reconciled, reviewed by a qualified practitioner, and archived for seven years. We keep a repeatable GST Audit Support checklist for Indira Nagar Nerkundram so nothing in the cycle is improvised or missed. The Indira Nagar Nerkundram GST Audit Support workflow is documented end-to-end: WhatsApp document intake, a working file, qualified review, and a filed acknowledgement back to you. Fixed-fee scoping means a Indira Nagar Nerkundram business knows the GST Audit Support cost up front, with no surprise additions mid-engagement.

GST Audit Support clients in Bharath Nagar Nerkundram are handled by the same practitioners who run our Indira Nagar Nerkundram desk. Group companies spread across Indira Nagar Nerkundram and Bharath Nagar Nerkundram consolidate their GST Audit Support under one engagement with us. We treat Indira Nagar Nerkundram and Bharath Nagar Nerkundram as one catchment for GST Audit Support, which keeps documentation and turnaround consistent. A client relocating between Indira Nagar Nerkundram and Bharath Nagar Nerkundram keeps the same GST Audit Support file and the same team.

Over several cycles in Indira Nagar Nerkundram, the recurring GST Audit Support issues cluster around a predictable short list we screen for early. Patterns we track for Indira Nagar Nerkundram include small trade documentation gaps, timing mismatches, and the questions the Anna Nagar Division tends to raise. Each engagement in Indira Nagar Nerkundram adds to a record of what the Chennai North jurisdiction expects, sharpening the next GST Audit Support file. The longer we serve Indira Nagar Nerkundram, the more precisely we predict where a GST Audit Support file needs attention.

First-time GST Audit Support for a Indira Nagar Nerkundram business is where getting the basics right saves years of cleanup later. When a Defence Colony Nerkundram business expands into Indira Nagar Nerkundram, we extend its GST Audit Support setup to PIN 600107 without disruption. Relocating a registered office into Indira Nagar Nerkundram (PIN 600107) changes the assessing division, and we handle that GST Audit Support transition cleanly. We onboard new Indira Nagar Nerkundram entities onto a GST Audit Support cadence that is audit-ready from the very first cycle.

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Expert Guide

GST Audit Support in Indira Nagar Nerkundram — Complete Guide

GST Audit Support for Indira Nagar Nerkundram 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 Indira Nagar Nerkundram, Chennai

Section 65 departmental audit and Section 66 special audit representation for Indira Nagar Nerkundram 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 Indira Nagar Nerkundram — Section 65 and Section 66 Expert

A dedicated GST audit consultant in Indira Nagar Nerkundram 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 Indira Nagar Nerkundram

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 Indira Nagar Nerkundram — Above ₹5 Crore Turnover

For Indira Nagar Nerkundram 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 Indira Nagar Nerkundram. WhatsApp documents — we begin within 24 hours. From ₹5,000/one-time. Free consultation.
WhatsApp for Free Consultation Call @ 9566-068-468
From ₹5,000/one-time
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Offices at Maduravoyal, Nerkundram & Nolambur (upcoming)
Key Facts — GST Audit Support in Indira Nagar Nerkundram
Section 65 departmental audit handled end-to-end for Indira Nagar Nerkundram 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 Indira Nagar Nerkundram 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 Indira Nagar Nerkundram
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.
Can a writ petition be filed against an ADT-01 notice itself?

An Article 226 writ before the Madras High Court is maintainable against an ADT-01 notice where the notice lacks jurisdictional foundation, overlaps with an earlier audit on the same period without fresh material, or violates the speaking-order discipline recognised in Kranti Associates and GKN Driveshafts.

How does an ADT-02 finding mature into a tax demand?

ADT-02 records the audit conclusions. If the taxpayer does not voluntarily discharge through Form DRC-03, demand is crystallised by way of a show-cause notice in Form DRC-01 invoking Section 73 or 74 as the case may be, and eventually a DRC-07 adjudication order.

Are Tamil Nadu CGST and SGST audits coordinated?

Yes. The CBIC Single Interface for Facilitation by Tax Authorities framework coordinates Central and State audits to avoid duplication on the same GSTIN-period. The audit by one authority generally bars audit by the other for the same period absent fresh material.

Is professional representation permitted during a GST audit?

Yes. Section 116 permits an authorised representative including a Chartered Accountant, Cost Accountant or advocate to represent the registered person. Representation is widely used in {{area_name}} for ADT-01 audits and Section 66 special-audit coordination to ensure procedural rigour.

What is the difference between Section 65 audit and Section 66 special audit?

Section 65 is a departmental audit conducted by the proper officer at the registered person's place. Section 66 is a special audit ordered by an Assistant Commissioner directing a Commissioner-nominated Chartered Accountant or Cost Accountant to conduct the examination on specified grounds.

How much advance time does ADT-01 give the taxpayer to prepare?

Rule 101(2) prescribes a minimum buffer of fifteen working days from service of ADT-01 to the date when audit work actually starts. The buffer is used to organise records, reconcile returns and brief the authorised representative.

What Indira Nagar Nerkundram clients want to know before signing: On the ground in Indira Nagar Nerkundram, in the mid-density residential layout micro-market of Indira Nagar Nerkundram.

Expert Guide

A complete walkthrough — Gst Audit Support

Reading this guide locally — Indira Nagar Nerkundram businesses operate where on the Nerkundram-Defence Colony Nerkundram corridor that passes through Indira Nagar Nerkundram.

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.

Section 66 special audit by CA / CMA

Procedural sequence under Section 66(2) to 66(5)

Once the Section 66(1) opinion is formed and Commissioner's approval obtained, Section 66(2) requires the nominated Chartered Accountant or Cost Accountant to submit a report duly signed and certified, in such form as prescribed (Form ADT-04), within ninety days; this period can be extended by a further ninety days on application by the registered person or the CA/CMA, with the Commissioner's permission. Section 66(3) requires that the registered person be given an opportunity of being heard in respect of any material gathered on the basis of the special audit and proposed to be used in any proceeding against him. Section 66(4) clarifies that the expenses of the examination and audit, including remuneration of the CA/CMA, shall be determined and paid by the Commissioner. Section 66(5) preserves the proper officer's power to take further proceedings (SCN under Section 73 / 74) on the basis of the special audit findings.

Independence of Section 66 from prior audits or returns acceptance

Section 66(6) is a critical safeguard from the revenue's perspective — it provides that nothing in Section 66 shall be construed to debar the registered person from filing returns or paying tax, or to debar the proper officer from taking any action against the registered person under any other provision. The provision is non-derogating; a Section 66 special audit can be invoked even after a Section 65 departmental audit has been completed, where the proper officer forms a fresh opinion on value or credit complexity. Comparative jurisprudence in pre-GST excise (similar provision in Section 14A of the Central Excise Act before its omission) and service tax (Section 72A of the Finance Act 1994) had similar non-derogation features. The registered person's defence at the Section 66 stage rests primarily on the Section 75 opportunity-of-being-heard and the nature-of-complexity threshold.

Comparative framework — special audit in income tax and GST

The income-tax framework has a parallel under Section 142(2A) of the Income Tax Act 1961 — special audit can be directed where the Assessing Officer, having regard to the nature and complexity of the accounts, the volume of accounts, doubts about the correctness of the accounts, multiplicity of transactions in the accounts or specialised nature of business activity, is of the opinion that it is necessary in the interests of revenue. Pre-GST excise had Section 14A; service tax had Section 72A. The architectural unity across these provisions is that special audit is a complexity-triggered intervention requiring a substantive opinion plus a procedural safeguard. The OECD Forum on Tax Administration documents a similar 'specialist audit' tier in several mature tax jurisdictions, reserved for complex high-revenue cases.

ADT-01 intimation

Form, contents and statutory basis

Form GST ADT-01 is the audit-initiation intimation prescribed under Rule 101(2) of the CGST Rules 2017. The form is generated by the proper officer (or audit officer authorised by the Commissioner) and served on the registered person at least fifteen working days before the date proposed for commencement of audit. ADT-01 contains the GSTIN and legal name of the registered person, the period proposed to be audited (typically one financial year), the place where audit will be conducted (place of business or office of the proper officer), the date of audit commencement, and a schedule of documents to be made available — books of account, invoices, returns including GSTR-9 and GSTR-9C, declarations, internal-audit reports, agreements material to the tax position, and any other document the audit team specifies. The fifteen-day window is a statutory taxpayer right under Section 65(3) read with Rule 101(2).

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.

ADT-02 audit report

Disagreement options post ADT-02

Where the registered person disagrees with one or more ADT-02 findings, the response options are: (a) file a Section 75 representation seeking re-consideration before the SCN stage; (b) await the SCN under Section 73 or 74 and contest at that stage; (c) where the audit findings are perceived as jurisdictionally infirm, file a writ petition before the Madras High Court under Article 226 of the Constitution. The writ remedy is typically reserved for jurisdictional infirmities — absence of Commissioner approval under Section 66, breach of the Section 65(4) timeline, denial of Section 75 opportunity of hearing — rather than for merit-based challenges. The Aap and Co v UoI (Gujarat HC) and Asahi India Glass v UoI (P&H HC) lines of authority offer guidance on writ-jurisdictional questions in audit and assessment matters.

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.

What Indira Nagar Nerkundram clients usually ask next: On the ground in Indira Nagar Nerkundram, for the professional and salaried population of Indira Nagar Nerkundram navigating personal-tax and home-office GST.

Glossary

Plain-English glossary for this service

Records walkthrough

Records walkthrough is the practitioner-led structured presentation of statutory registers, reconciliations and working notes to the audit officer at the commencement of audit, designed to substitute an unstructured document-request cycle and reduce overall audit duration.

Adverse finding

Adverse finding is an observation in the audit officer's draft note or in the formal ADT-02 alleging short-payment of tax, excess availment of input tax credit, wrong claim of refund or other contravention, carrying with it a subsequent demand under Section 73 or Section 74 if the tax with interest is not voluntarily paid.

Voluntary DRC-03

Voluntary DRC-03 is a payment of tax with interest made by the registered person on his own ascertainment under Section 73(5) or Section 74(5), filed in Form DRC-03 on the common portal, with the procedural advantage that no penalty under Section 73(9) or reduced penalty under Section 74(5) applies if the payment is made before issuance of notice.

Table 8 reconciliation

Table 8 reconciliation is the working file built between the auto-populated GSTR-2A or 2B based ITC in Table 8A of GSTR-9 and the ITC availed and reported by the registered person in Table 8B and 8C, with the residual variance disclosed in Table 8D and an explanation parked in Table 8E or 8F.

Audit-readiness pack

Audit-readiness pack is the practitioner-prepared bundle delivered to the audit officer at commencement, typically containing turnover reconciliation, ITC reconciliation, RCM register, blocked credit working under Section 17(5), and a self-identified list of likely adverse findings with cure positions.

Block credit register

Block credit register is the internal ledger maintained by the registered person under good-practice (not statutorily prescribed) listing every input tax credit availed and separately the credits blocked under Section 17(5) categories such as motor vehicles, food and beverages, club memberships and personal consumption, with rationale.

RCM register

RCM register is the internal ledger that tracks every transaction on which tax is payable under reverse charge by the recipient under Section 9(3) or 9(4) read with Notification 13/2017-CT, capturing GTA freight, legal fees, director sitting fees, security services, sponsorship and unregistered supplier purchases above thresholds.

Audit observation cure

Audit observation cure is the corrective workflow undertaken by the practitioner between the draft observation by the audit officer and issuance of formal ADT-02, by which a substantive demand position is reduced or eliminated through written submission, additional records, judicial precedent application and where appropriate voluntary DRC-03 payment.

Audit closure meeting

Audit closure meeting is the final sitting between the registered person and the audit officer where the contents of the draft ADT-02 are walked through, accepted positions are confirmed for voluntary payment and contested positions are flagged for the formal reply track, ahead of the officer signing and issuing ADT-02.

Principal place mismatch

Principal place mismatch is the practical situation where the registered person's principal place of business as declared in REG-06 differs from the location at which books of account are actually maintained, often resolved at audit commencement by treating the books-location as an additional place of business under Section 65(4) proviso.

Records reconstruction

Records reconstruction is the practitioner-led rebuilding of statutory registers under Rule 56 where the original electronic or physical records have been lost or corrupted, typically sourced from e-invoice portal IRN logs, banked-receipt trails, supplier statements and e-way-bill registers, with the reconstruction methodology disclosed in writing.

Departmental audit

Departmental audit is the audit conducted by the tax authorities under Section 65 of the CGST Act. The Commissioner or any officer authorised by general or specific order undertakes the audit at the place of business of the registered person or at the office of the proper officer. The substantive provision is Section 65 and the procedure is set out in Rule 101.

Cost of Non-Compliance

Real-world penalty exposure

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

ScenarioBase taxInterestPenaltyTotal
RCM on advocate fees of ₹14,00,000 under Section 9(3) not discharged across three financial years; audit-detected₹2,52,000₹68,040 (18% over 18 months)₹25,200 (10% of tax under Section 73(9) post-ADT-02)₹3,45,240
Section 17(5) blocked credit on motor vehicles ₹6,00,000 availed for two years; identified at Section 65 audit₹1,08,000₹29,160 (18% over 18 months)₹10,800 (10% of tax under Section 73(9))₹1,47,960
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

How Indira Nagar Nerkundram businesses typically avoid these: On the ground in Indira Nagar Nerkundram, the cluster of residential, retail, small trade businesses that defines Indira Nagar Nerkundram's commercial fabric; for the professional and salaried population of Indira Nagar Nerkundram navigating personal-tax and home-office GST.

By Industry

Industry-specific patterns in Indira Nagar Nerkundram

How the local trade mix shapes this — Indira Nagar Nerkundram businesses operate where the cluster of residential, retail, small trade businesses that defines Indira Nagar Nerkundram's commercial fabric.

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.
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.
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 Indira Nagar Nerkundram engagements look the way they do: On the ground in Indira Nagar Nerkundram, the cluster of residential, retail, small trade businesses that defines Indira Nagar Nerkundram's commercial fabric; for the professional and salaried population of Indira Nagar Nerkundram navigating personal-tax and home-office GST.

Client Reviews

What Indira Nagar Nerkundram 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 — Indira Nagar Nerkundram

Common questions from Indira Nagar Nerkundram 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).
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.
Yes. Every GST Audit Support engagement comes with a GST invoice and copies of all filings, acknowledgements and challans for your records. Indira Nagar Nerkundram clients receive a clean, documented trail they can rely on later.
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. Indira Nagar Nerkundram businesses with branches outside Tamil Nadu must coordinate branch records to the audit venue.
Yes. GST audit is GSTIN-wise — each registration has its own books, returns and assessment. A Tamil Nadu GSTIN of a multi-state business is audited separately from its Karnataka or Telangana GSTIN by the respective state's CGST or SGST authority. Records must therefore be maintained GSTIN-wise even where the underlying ERP is consolidated.
Your engagement is handled by our in-house team led by Ravivarman R (Founder, 15+ years, 500+ engagements), with M. E. Chokkalingam on compliance and S. Jayaprakash on GST matters. You deal with named, qualified people throughout your GST Audit Support — not a call centre.
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.
Three reconciliations are pivotal — GSTR-1 vs GSTR-3B (outward supply consistency), GSTR-3B vs books (turnover and tax payment match), and GSTR-2B vs purchase register vs Table 8 of GSTR-9 (ITC eligibility). Variances are the most common audit findings, so these reconciliations should be prepared in advance and presented to the audit team in a documented format.
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 Indira Nagar Nerkundram, and a third office at Nolambur is opening shortly. Most clients, though, never need to visit.
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.
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.
We review GST Audit Support work carefully before submission to avoid errors in the first place. If a genuine issue ever arises on something we filed for a Indira Nagar Nerkundram client, we help set it right — standing behind our work is part of the service.
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.
Form GST ADT-01 is the audit notice. Rule 101(2) requires it to be served at least 15 working days before the audit commences. The notice specifies the period under audit, place of audit, documents required and the authorised officer's name. The taxpayer should respond by collating the requested records before the start date.
Where the taxpayer accepts the findings in ADT-02, the short-paid tax along with interest under Section 50 (and any applicable penalty) is voluntarily paid through Form DRC-03 on the GST portal. Reference to the audit ARN is recorded in DRC-03. The proper officer then passes the closure order in ADT-04 noting that the matter has been settled.
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.

From EVR Periyar Salai, Pari Road, Thiruvalluvar Saalai, Valaiyapathy Road and Venugopal Street through to 1st Avenue, bus stand street, 1st Main Road, C.D.N Nagar 1st Street and Dayasadan Salai, our team covers GST Audit Support for businesses right across Indira Nagar Nerkundram and its main commercial roads.

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

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