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
Chennai South · Saidapet Division · Nanganallur GST Audit Support

Nanganallur GST Audit Support for residential Businesses

Qualified GST Audit Support for Nanganallur (PIN 600061) and adjacent Adambakkam — on fixed, transparent fees

for the professional and salaried population of Nanganallur navigating personal-tax and home-office GST by qualified experts with a 15+ year, zero-penalty record. Call 9566-068-468.

4.9
312+ Reviews
15+ Years
Zero Penalties
500+ Clients
Quick Answer

How long must GST records be retained in Nanganallur, Chennai?

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.

Transparent Pricing

GST Audit Support in Nanganallur — 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 Nanganallur Clients Choose FilingPro

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

ADT-01 Notice Handled End-to-End

Every ADT-01 notice received by a Nanganallur 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.

Section 17(5) Workings Pre-Disclosed

Motor vehicles for personal use, food and beverages, club memberships, works contract for immovable property and goods/services for personal use — all Section 17(5) blocked credits flagged and reversed in returns proactively.

RCM Register Reconstruction

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

E-Invoice IRN Logs Reconciled

For Nanganallur 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.

Key Benefits

What Nanganallur Clients Get

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

GSTR-9C Self-Certification Without Surprises
For Nanganallur 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. Nanganallur 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. Nanganallur 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.
Table 8 Mismatch Demand Avoided
Table 8 of GSTR-9 — historically the most-litigated audit finding — prepared with line-item backup so audit team has no basis to propose ITC reversal under Rule 36(4) or Section 16(2)(aa).
RCM Demand Pre-Empted
Reverse charge on advocate fees, GTA and director payments — paid in cash, ITC reclaimed in same period, fully documented. Nanganallur clients face no surprise RCM demand at audit stage.
Comparison

Section 65 (Departmental) vs Section 66 (Special)

Why this matters here — In Nanganallur, the business activity radiating outward from Nanganallur Maruthi Temple and nearby commercial pockets; with quick access via Nanganallur Bus Stop and feeder routes connecting Nanganallur to the rest of Chennai.

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

Documents for GST Audit Support

Share documents via WhatsApp to 9566-068-468. No office visit required for Nanganallur 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
Ready to Get Started?
WhatsApp your documents to 9566-068-468 — our team begins within 24 hours. No office visit needed.
Share Documents on WhatsApp Call @ 9566-068-468 Send Enquiry Online
Statutory Deadlines

Compliance deadlines that matter

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

Deadlines in this neighbourhood — In Nanganallur, the cluster of residential, aviation, retail businesses that defines Nanganallur'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.
Aggregate turnover crosses five crore rupees during the financial year275 daysGSTR-9C reconciliation statementSelf-certified reconciliation statement must be filed along with annual return by 31 December of the year following the financial year
ADT-02 findings indicate short-paid tax or wrongly availed credit1095 daysSection 73 SCN window from due date of annual returnShow-cause notice under Section 73 may be issued at least three months prior to the time-limit for issuance of order; order may be passed within three years from the due date of annual return
GSTR-9C self-certification mismatch with audit observationsOn due dateReconciliation note for recordMismatch flagged as audit observation under Rule 101(4); may escalate to Section 73 SCN if not reconciled

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

Forms Library

Forms used in this engagement

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
RFD-01Refund application

Refund application used where audit closure or appellate decision results in pre-deposit refund or refund of tax paid in excess pursuant to favourable order

Within two years from the relevant date under Section 54 Common Portal (taxpayer)
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 Audit Support in Nanganallur, Chennai 600061

Approvals, acknowledgements and queries for Nanganallur businesses tie back to the Saidapet Division, so our GST Audit Support cadence accounts for how that office works. Statutory correspondence for Nanganallur businesses routes through the Saidapet Division, so we align every GST Audit Support engagement to that jurisdiction from the start. Records we prepare for Nanganallur carry the geo-zone 600xx tag and coordinates 12.9806, 80.1958, which map each submission back to this locality. Because PIN 600061 sits inside the Chennai South jurisdiction, the handling office for Nanganallur stays consistent across years, which matters when filings or approvals span cycles.

Document pickup near Sri Aurobindo School is a same-hour errand for our Nanganallur engagements rather than the half-day a typical Chennai client expects. Commercial activity in Nanganallur runs medium, so GST Audit Support volumes scale through peak months and we staff the Nanganallur desk accordingly. Nanganallur sustains a medium flow of commerce for a residential with airport area commerce locality, and that flow is the raw material for the GST Audit Support files we close here. The residential with airport area commerce mix of Nanganallur shapes what lands in our workpapers — a blend of restaurants activity and the commercial pulse around Sri Aurobindo School.

The business mix in Nanganallur centres on retail, and that sector carries its own GST Audit Support quirks we plan for in advance. retail units around Nanganallur share recurring GST Audit Support patterns — input-credit timing, vendor reconciliation, and sector-specific documentation. For a retail business in Nanganallur, the GST Audit Support scope is rarely generic; we tailor the checklist to how that sector actually transacts. We have closed enough GST Audit Support files for retail firms near Nanganallur to know where the department usually probes.

Our Nanganallur GST Audit Support process is built to be predictable, documented, and on time, cycle after cycle. A Nanganallur client sees the same GST Audit Support cadence each cycle: intake, reconciliation, review, filing, acknowledgement. Document intake for Nanganallur clients runs over WhatsApp, so there is no office visit and no paper shuffle for a GST Audit Support engagement. Working papers for Nanganallur GST Audit Support engagements stay archived and retrievable, which makes any later notice or query straightforward to answer.

Coverage from Nanganallur naturally extends to Adambakkam, so group entities across the area share one GST Audit Support workflow. Proximity to Adambakkam means a Nanganallur engagement can extend across the locality cluster with no change in cadence. We treat Nanganallur and Adambakkam as one catchment for GST Audit Support, which keeps documentation and turnaround consistent. Businesses straddling Nanganallur and Adambakkam get a single GST Audit Support point of contact rather than two.

Sector signals in Nanganallur — seasonal residential swings and peak-period volumes — shape how we schedule GST Audit Support work. Over several cycles in Nanganallur, the recurring GST Audit Support issues cluster around a predictable short list we screen for early. Recurring gaps in Nanganallur residential records are the first thing our GST Audit Support review closes out. Because we work repeatedly across Nanganallur, we can benchmark a new client's GST Audit Support position against the locality norm.

For a new business incorporating in Nanganallur or shifting its principal place of business here, GST Audit Support setup is one of the first things to get right. A startup setting up near Nanganallur Maruthi Temple in Nanganallur gets a GST Audit Support foundation built for the Saidapet Division from day one. Shifting principal place of business to Nanganallur means updating jurisdiction to the Chennai South, and we manage the paperwork end-to-end. Incorporating in Nanganallur comes with jurisdiction, registration and GST Audit Support steps that we sequence so nothing stalls the launch.

4.9★
Average Rating
15+
Years Experience
500+
Active Clients
Zero
Penalty Instances
Expert Guide

GST Audit Support in Nanganallur — Complete Guide

GST Audit Support for Nanganallur 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 Nanganallur, Chennai

Section 65 departmental audit and Section 66 special audit representation for Nanganallur 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 Nanganallur — Section 65 and Section 66 Expert

A dedicated GST audit consultant in Nanganallur 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 Nanganallur

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 Nanganallur — Above ₹5 Crore Turnover

For Nanganallur 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 Nanganallur. 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
15+ years experience
Zero penalties guaranteed
Offices at Maduravoyal, Nerkundram & Nolambur (upcoming)
Key Facts — GST Audit Support in Nanganallur
Section 65 departmental audit handled end-to-end for Nanganallur 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 Nanganallur 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 Nanganallur
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.
Is e-way bill data tested during a Section 65 audit?

Yes. The e-way bill register under Rule 138 is reconciled with outward supplies in GSTR-1 and inward consignment receipts. Audit teams flag Part-B late generation, validity-period breaches and consignor-consignee GSTIN mismatches as potential Section 129 exposures.

What happens if records are not produced during ADT-01 audit?

Non-production attracts best-judgement reconstruction by the proper officer, Section 125 general penalty up to twenty-five thousand rupees, and adverse inference under the Indian Evidence Act principles. Section 70 summons may also be issued requiring personal attendance with records.

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 Nanganallur clients want to know before signing: Closer to Nanganallur, around the Nanganallur Maruthi Temple catchment of Nanganallur.

Expert Guide

A complete walkthrough — Gst Audit Support

Reading this guide locally — In Nanganallur, on the Adambakkam-Alandur corridor that passes through Nanganallur.

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

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

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

Comparative framework — VAT/CST audits versus GST audit

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

Statutory framework under Chapter XIII of the CGST Act

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

ADT-02 audit report

Reading the audit-observations and proper-officer reasoning

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

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

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

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.

ADT-03 cost recovery

Statutory basis under Section 66(4) and Rule 102

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

Determination of remuneration and challenges

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

Payment timeline and Section 79 recovery framework

Once ADT-03 is served, the cost-recovery amount becomes payable within the timeline specified in the form (typically thirty days). Non-payment triggers Section 79 of the CGST Act — the Government dues recovery framework — which empowers the proper officer to recover the amount through modes including deduction from any amount due to the registered person, sale of any movable or immovable property, attachment of bank accounts under Section 83 provisional attachment, and recovery as land revenue arrears. The registered person can apply for instalment-payment under Section 80 read with Rule 158 where genuine financial hardship exists; the Commissioner has discretion to allow up to twenty-four monthly instalments subject to interest under Section 50.

Records retention under Section 35

Comparative framework — Income Tax Act 44AA and Companies Act records

The GST retention framework operates alongside the Income Tax Act Section 44AA requirement to maintain books of account for specified professions and businesses (with retention under Rule 6F for six years), and the Companies Act 2013 Section 128 requirement for books of account preservation for at least eight years preceding the current year. The longest applicable horizon governs — for a company carrying on a taxable supply business, the effective records-retention period is the Companies Act eight-year horizon. The OECD International VAT/GST Guidelines recommend a minimum retention of five years tied to the audit-period limitation, which the Indian GST framework comfortably exceeds. Coordinated retention policies across GST, income tax and Companies Act dimensions are the typical compliance design at well-run enterprises.

Statutory framework and retention horizon

Section 35(1) of the CGST Act requires every registered person to keep and maintain, at his principal place of business and at every additional place of business mentioned in the certificate of registration, a true and correct account of production or manufacture of goods, inward and outward supply of goods or services or both, stock of goods, input tax credit availed, output tax payable and paid, and such other particulars as may be prescribed. Section 36 mandates that every registered person required to keep books and accounts under Section 35 shall retain them until the expiry of seventy-two months from the due date of furnishing the annual return for the year pertaining to such accounts. The seventy-two-month (six-year) retention horizon aligns with the Section 73 normal-period limitation of three years from the due date of the annual return, and the Section 74 extended-period limitation of five years, with a safety margin.

Specific records prescribed under Rules 56 to 58

Rule 56 of the CGST Rules elaborates the records to be maintained under Section 35 — accounts of goods or services received and supplied, stock of goods (with opening balance, receipt, supply, goods lost stolen destroyed written off or disposed of by way of gift or free sample, balance), particulars of ITC availed, output tax payable and paid, names and complete addresses of suppliers and customers, complete addresses of premises where goods are stored including goods stored during transit, monthly production accounts (for manufacturers) showing quantitative details of raw materials and goods produced, and accounts of advances received and paid. Rule 57 provides for maintenance through electronic means with prescribed safeguards. Rule 58 covers transporter, owner and operator of warehouse records. The records-architecture is granular and audit teams systematically map registered-person records against the Rule 56 schema during Section 65 audits.

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

Glossary

Plain-English glossary for this service

E-way bill audit

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

Place of supply

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

Departmental audit

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

Special audit

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

ADT-01 notice

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

ADT-02 closure

ADT-02 is the form in which the proper officer communicates the audit findings, rights and obligations to the registered person within thirty days of completion of the audit; observations in ADT-02 typically feed into a subsequent Section 73 or Section 74 demand notice if tax has not been voluntarily paid.

ADT-03 direction

ADT-03 is the direction issued under Section 66(1) by the Commissioner to a registered person requiring submission to special audit by a nominated chartered or cost accountant; the audit report is to be submitted within ninety days extendable by another ninety days for sufficient cause.

Audit period

Audit period under Section 65(4) is the period from the date of commencement of audit at the registered person's premises or the date on which records are first made available, up to ninety days extendable by another ninety days by the Commissioner where the audit cannot be completed within the ordinary window.

Pre-ADT-02 window

Pre-ADT-02 window is the practical window between draft observation by the audit officer and issuance of formal ADT-02, during which the registered person can file a written reply, produce additional records and make voluntary DRC-03 payments under Section 73(5) to avoid penalty exposure.

Rule 56 records

Rule 56 of the CGST Rules prescribes the accounts and records that every registered person is required to maintain at the principal place of business — including registers of production, inward and outward supply, stock, advances, tax payable and paid, and credit and debit notes, retained for six years from the due date of the annual return.

Six-year retention

Six-year retention is the statutory obligation under Section 36 read with Rule 56(18) to keep books of account and other records until expiry of seventy-two months from the due date of furnishing of the annual return for the year pertaining to such accounts and records, extended where the registered person is party to any appeal or proceeding.

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.

Cost of Non-Compliance

Real-world penalty exposure

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

ScenarioBase taxInterestPenaltyTotal
Stock variance ₹24,00,000 at audit visit; Section 17(5)(h) reversal of ₹78,000 on written-off goods₹78,000 (reversal only)₹14,040 (18% over 12 months)₹7,800 (10% under Section 73(9))₹99,840
Section 129 penalty exposure on six e-way bill defective consignments for cement transporter₹47,000 (on ₹2,60,000 value)Not applicable to Section 129₹94,000 (200% of tax under Section 129(1)(a) for unregistered owner)₹1,41,000
OIDAR services to overseas recipients ₹48,00,000 audit-flagged as taxable; export defence sustainedNil (zero-rated upheld)NilNilNil
Section 15(3) post-supply discount ₹22,00,000 disallowed at audit; defence sustained on twin conditionNil (defence sustained)NilNilNil
Section 122(1)(ii) penalty proposal of ₹3,00,000 on clerical invoicing irregularity; reduced on proportionalityNil (tax paid in time)Nil₹25,000 (Section 125 general penalty)₹25,000
Section 5(3) IGST on import of services from overseas online platforms ₹36,00,000 missed for two years₹6,48,000₹1,16,640 (18% over 12 months)Nil (Section 73(5) immunity invoked via DRC-03 before ADT-02)₹7,64,640

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

By Industry

Industry-specific patterns in Nanganallur

How the local trade mix shapes this — In Nanganallur, the business activity radiating outward from Nanganallur Maruthi Temple 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.
Restaurants
Common issue: Restaurant operators on Zomato / Swiggy face Section 65 audit issues on Section 9(5) e-commerce-operator collection — from 1 January 2022 (Notification 17/2017-CT(R) amendment by Notification 17/2021-CT(R)), the aggregator collects 5% GST on behalf of the restaurant. Restaurants frequently double-disclose the same revenue in GSTR-1 leading to audit-stage reconciliation issues.
How we handle it: Reconcile aggregator settlement reports (Zomato MIS, Swiggy partner statements) to restaurant GSTR-1 disclosures; ensure Section 9(5) supplies are reported under the prescribed table without duplicating output. Maintain a daily aggregator-versus-own-channel revenue split; for own-channel (dine-in, takeaway, telephone) revenue, capture in GSTR-1 directly at 5% without ITC.
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.

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.
Section 34 credit-noteConsumer electronics

Section 65 audit on credit-note disclosure defended for a {{area_name}} consumer electronics distributor

Issue: A consumer electronics distributor in {{area_name}} received an ADT-01 audit on alleged non-disclosure of Section 34 credit notes of approximately twenty-nine lakh rupees in GSTR-1 within the September-following outer date, with a proposed deemed-supply demand of approximately five lakh twenty thousand rupees.
Approach: We mapped each credit note against the recipient acknowledgement of ITC reversal under Section 34(2) proviso, demonstrated that the recipient had reversed the credit in the corresponding GSTR-3B, and showed that the supplier-side credit note adjustment was therefore permitted. Original tax invoices and recipient confirmations were filed.
Outcome: ADT-02 accepted the credit-note treatment; the five lakh twenty thousand rupee demand was dropped; the recipient-acknowledgement template was rolled forward as standard practice.
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.

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

Client Reviews

What Nanganallur 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
4.9
312+ reviews
500+
Active Clients
15+
Years Exp
5★
4★
3★
Common Questions

GST Audit Support FAQ — Nanganallur

Common questions from Nanganallur clients. Call 9566-068-468 for specific queries.

Section 36 of the CGST Act read with Rule 56 requires every registered person to retain books of account and other records for 6 years from the due date of furnishing the annual return for the relevant financial year. Where the taxpayer is party to an appeal, revision or any proceeding, records must be retained for one year after final disposal or 6 years — whichever is later.
Section 66 allows an Assistant Commissioner (not below this rank) with prior approval of the Commissioner to direct a Chartered Accountant or Cost Accountant — nominated by the Commissioner — to audit a registered person where the officer is of the opinion that the value declared is not correct or the credit availed is not within the normal limits. The order is issued in ADT-03 and the auditor's report is submitted within 90 days, extendable by another 90 days.
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 Nanganallur, and a third office at Nolambur is opening shortly. Most clients, though, never need to visit.
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.
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.
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.
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.
Yes — honest advice is the whole point. If GST Audit Support is not right for your Nanganallur situation, or can safely wait, we will say so plainly rather than sell you something. That is why much of our work comes through referrals.
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.
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.
Yes. We do not disappear after filing — Nanganallur clients can come back to us for follow-up questions, notices or renewals tied to their GST Audit Support. Ongoing support is part of how we work, not a paid extra for routine queries.
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.
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.
If the registered person does not accept the findings or pay the short-paid tax with interest through DRC-03, the proper officer issues a show-cause notice in DRC-01 under Section 73 (no fraud) or Section 74 (fraud/wilful misstatement). The taxpayer then has 30 days to file DRC-06 reply. Failing satisfactory reply, an adjudication order is passed under Section 73(9) or 74(9) creating demand.
GST Audit Support near Nanganallur:

Across Nanganallur we look after firms on Lakeview Street, Murugappa Street, Nanganallur 1st Main Road, Inner Ring Road (Southern Sector) and Mount - Medavakkam Road as well as the Thillaiganga Nagar Subway, 1st Main Road, 2nd Main Road and 5th Main Road corridors — local GST Audit Support without the cross-city travel.

Free Consultation Available

Ready for Expert GST Audit Support in Nanganallur?

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

From ₹5,000/one-time
15+ years experience
Zero penalties guaranteed
Maduravoyal · Nerkundram · Nolambur (upcoming)
Call Now WhatsApp