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
Trusted GST Audit Support Consultants · Nolambur Phase 1 (PIN 600095)

GST Audit Support in Nolambur Phase 1, Chennai

GST Audit Support delivery for residential and retail firms across Nolambur Phase 1 — backed by a 15+ year track record

GST Audit Support for Nolambur Phase 1 firms under Chennai West (Ambattur Division) — transparent scope, no surprises, and a filed acknowledgement back to you. Call 9566-068-468.

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Quick Answer

What is a Section 65 departmental audit in Nolambur Phase 1, 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 Nolambur Phase 1 — 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 Nolambur Phase 1 Clients Choose FilingPro

Expert GST Audit Support in Nolambur Phase 1 — qualified professionals, 15+ years experience, zero-penalty track record.

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.

15+ Years Chennai Audit Experience

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

ADT-01 Notice Handled End-to-End

Every ADT-01 notice received by a Nolambur Phase 1 client is acknowledged within 24 hours and full records compilation begins under Rule 101(2). No last-minute scramble at audit start.

Key Benefits

What Nolambur Phase 1 Clients Get

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

Special Audit Cost Borne by Department
Where Section 66 special audit is ordered, the cost of the nominated CA is borne by the Commissioner under Section 66(5) — not by the taxpayer. Nolambur Phase 1 clients pay only FilingPro's coordination and representation fee.
Litigation-Ready Documentary File
Audit working papers, reconciliation sheets, Section 17(5) workings, RCM register and case-law citations retained for 7 years — supporting both the immediate audit and any future Section 107 or Tribunal appeal.
Natural Justice Procedural Defences
15 working days notice under Rule 101(2), 3-month audit completion under Rule 101(4), 30-day DRC-06 reply window under Section 73/74 — every procedural timeline tracked. Procedural lapses by department challenged.
Multi-State GSTIN Audit Coordination
For Nolambur Phase 1 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 Nolambur Phase 1 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. Nolambur Phase 1 clients' audit data is never shared with third parties or used for cross-marketing.
Comparison

Section 65 (Departmental) vs Section 66 (Special)

Why this matters here — Across Nolambur Phase 1, the cluster of residential, retail, coaching businesses that defines Nolambur Phase 1's commercial fabric. Practitioners note that served by short connections to Nolambur and Nolambur Phase 2 and onward to central Chennai.

AspectSection 65 (Departmental)Section 66 (Special)
Time limit to completeThree months from commencement, extendable by six months by the Commissioner for reasons recorded in writingNinety days for submission of report by the nominated professional, extendable by another ninety days on application
Stage at which the engagement beginsAny time during the record-retention window under Section 36, generally any complete financial yearAt any stage of scrutiny, enquiry, investigation or any other proceeding under the Act per Section 66(1)
Concluding instrumentForm ADT-02 records findings; demand if any follows separately through DRC-01 under Section 73 or Section 74Form ADT-04 records the nominated auditor's report; subsequent action proceeds under Section 73 or Section 74 as appropriate
Bar on a second audit of the same periodDepartmental audit does not preclude action under other provisions; fresh material is generally needed to revisitSpecial audit may be ordered even where Section 65 audit was earlier conducted on the same period
Who bears the audit costCost is borne by the department; no professional fee burden falls on the registered personExpenses including remuneration of the nominated professional are determined and paid by the Commissioner under Section 66(5)
Permissible defence themesReconciliation completeness, supplier-side bona fide credit per Suncraft Energy, jurisdictional discipline on procedural lapsesChallenge to recorded satisfaction of mis-declaration, opportunity of hearing under Section 66(3), Kranti Associates speaking-order standard
Onward escalation pathwayADT-02 findings, if disputed, mature into DRC-01 then DRC-07; first appeal lies under Section 107 with ten per cent pre-depositADT-04 report feeds into Section 73 or 74 proceedings; final order is appealable under Section 107 on the same pre-deposit basis
Operative provisionSub-section (1) of Section 65 of the CGST Act 2017 read with Rule 101 of the CGST RulesSub-section (1) of Section 66 of the CGST Act 2017 read with Rule 102 of the CGST Rules
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
Documents Required

Documents for GST Audit Support

Share documents via WhatsApp to 9566-068-468. No office visit required for Nolambur Phase 1 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 — Across Nolambur Phase 1, the business activity radiating outward from Nolambur Phase 1 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
Closure meeting with audit officer pre-ADT-02 issuance7 daysClosure summary and DRC-03 receiptsFinal sitting to walk through the draft ADT-02, confirm conceded positions for voluntary payment and flag contested positions for the formal reply track; ADT-02 typically signed and issued within a week thereafter.
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

Deadline pressure points we see in Nolambur Phase 1: Closer to Nolambur Phase 1, for the professional and salaried population of Nolambur Phase 1 navigating personal-tax and home-office GST.

Forms Library

Forms used in this engagement

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)
DRC-01AIntimation of tax ascertained as payable

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

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

GST Audit Support in Nolambur Phase 1, Chennai 600095

Every Nolambur Phase 1 engagement we open begins with the basics: PIN 600095, the Ambattur Division, and the coordinates 13.0828, 80.1639 that anchor the locality. Statutory correspondence for Nolambur Phase 1 businesses routes through the Ambattur Division, so we align every GST Audit Support engagement to that jurisdiction from the start. For GST Audit Support at PIN 600095, understanding the Ambattur Division's documentation norms removes most of the friction from the process. Nolambur Phase 1 (PIN 600095) falls under the Ambattur Division of the Chennai West, the jurisdiction that handles statutory matters for businesses at this PIN.

Nolambur Phase 1 reads as a residential phase with mid tier housing pocket with medium commercial activity, anchored around Nolambur Phase 1 Park and fed by the Nolambur Phase 1 Bus Stop corridor. Vendors and customers tied to the Nolambur Phase 1 Bus Stop network show up across the invoice trail we reconcile for Nolambur Phase 1 GST Audit Support clients. The businesses clustered around Nolambur Phase 1 Park in Nolambur Phase 1 drive the bulk of the GST Audit Support workload we see each cycle. Most commerce in Nolambur Phase 1 — invoices, expenses, purchases and statutory records — eventually surfaces in the GST Audit Support working file we maintain for clients here.

GST Audit Support for residential businesses in Nolambur Phase 1 hinges on getting the sector's recurring entries right the first time. Sector concentration matters: when Nolambur Phase 1 leans toward residential, the GST Audit Support risks cluster around the same few line items each cycle. Because Nolambur Phase 1 hosts a cluster of residential businesses, we benchmark each new GST Audit Support engagement against patterns we already track for the locality. For a residential business in Nolambur Phase 1, the GST Audit Support scope is rarely generic; we tailor the checklist to how that sector actually transacts.

The Nolambur Phase 1 GST Audit Support workflow is documented end-to-end: WhatsApp document intake, a working file, qualified review, and a filed acknowledgement back to you. Working papers for Nolambur Phase 1 GST Audit Support engagements stay archived and retrievable, which makes any later notice or query straightforward to answer. We keep a repeatable GST Audit Support checklist for Nolambur Phase 1 so nothing in the cycle is improvised or missed. Turnaround for Nolambur Phase 1 GST Audit Support is deterministic — fixed fee, a scoped timeline, and a same-business-day acknowledgement once filed.

Coverage from Nolambur Phase 1 naturally extends to Mogappair, so group entities across the area share one GST Audit Support workflow. Businesses straddling Nolambur Phase 1 and Mogappair get a single GST Audit Support point of contact rather than two. A client relocating between Nolambur Phase 1 and Mogappair keeps the same GST Audit Support file and the same team. Group companies spread across Nolambur Phase 1 and Mogappair consolidate their GST Audit Support under one engagement with us.

Over several cycles in Nolambur Phase 1, the recurring GST Audit Support issues cluster around a predictable short list we screen for early. Each engagement in Nolambur Phase 1 adds to a record of what the Chennai West jurisdiction expects, sharpening the next GST Audit Support file. Because we work repeatedly across Nolambur Phase 1, we can benchmark a new client's GST Audit Support position against the locality norm. Recurring gaps in Nolambur Phase 1 small trade records are the first thing our GST Audit Support review closes out.

Relocating a registered office into Nolambur Phase 1 (PIN 600095) changes the assessing division, and we handle that GST Audit Support transition cleanly. A startup setting up near Nolambur Bus Stop in Nolambur Phase 1 gets a GST Audit Support foundation built for the Ambattur Division from day one. Incorporating in Nolambur Phase 1 comes with jurisdiction, registration and GST Audit Support steps that we sequence so nothing stalls the launch. When a Nolambur Phase 2 business expands into Nolambur Phase 1, we extend its GST Audit Support setup to PIN 600095 without disruption.

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Expert Guide

GST Audit Support in Nolambur Phase 1 — Complete Guide

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

GST Audit Support in Nolambur Phase 1, Chennai

Section 65 departmental audit and Section 66 special audit representation for Nolambur Phase 1 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 Nolambur Phase 1 — Section 65 and Section 66 Expert

A dedicated GST audit consultant in Nolambur Phase 1 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 Nolambur Phase 1

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 Nolambur Phase 1 — Above ₹5 Crore Turnover

For Nolambur Phase 1 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 Nolambur Phase 1. 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 Nolambur Phase 1
Section 65 departmental audit handled end-to-end for Nolambur Phase 1 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 Nolambur Phase 1 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 Nolambur Phase 1
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 Nolambur Phase 1 clients want to know before signing: Closer to Nolambur Phase 1, around the Nolambur Phase 1 Park catchment of Nolambur Phase 1.

Expert Guide

A complete walkthrough — Gst Audit Support

Reading this guide locally — Across Nolambur Phase 1, in the residential phase with mid-tier housing micro-market of Nolambur Phase 1.

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-03 cost recovery

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.

Cost-recovery in practice — pattern from Tamil Nadu Commissionerates

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

Records retention under Section 35

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.

Consequences of failure to maintain records

Failure to maintain accounts and records as prescribed under Section 35 read with Rule 56 attracts consequences under multiple provisions. Section 35(6) empowers the proper officer to determine the tax payable on the goods or services or both not accounted for as if such goods or services or both had been supplied by such person, and the provisions of Sections 73 or 74 shall apply for determination of such tax. Section 122 provides for penalty for various offences including failure to maintain records — up to ₹10,000 or the amount of tax evaded, whichever is higher. The audit team's working assumption in cases of inadequate records is that the burden shifts to the registered person to demonstrate the correctness of declared turnover and ITC; this evidentiary shift is the most material consequence in practice.

Rule 56 stock records

Sectoral application of Rule 56(18) — jewellery, precious metals

Rule 56(18) applies to a narrow but high-revenue-risk band of trades — precious metals, precious stones, jewellery — where stock-record granularity is essential because of the high unit-value and pilferage-risk profile. The daily quantity-wise register must capture purity (in carats for gold), weight (in grams or pennyweights), make-charges component, hallmarking certificate references (BIS hallmark unique identification), and customer-wise sale-bill traces. Family-run jewellery businesses in particular often default to consolidated weekly or monthly stock summaries; this gap is the most common audit finding in jewellery-sector Section 65 audits in Tamil Nadu. Coordinated compliance with TCS under Section 206C(1F) at 1% on sales above ₹2 lakh adds an income-tax overlay to the stock-records architecture.

Stock-record obligations under Rule 56(2) and Rule 56(18)

Rule 56(2) of the CGST Rules requires every registered person, other than a person paying tax under Section 10 (composition), to maintain accounts of stock in respect of goods received and supplied — showing opening balance, receipt, supply, goods lost, stolen, destroyed, written off or disposed of by way of gift or free sample, and balance of stock including raw materials, finished goods, scrap and wastage. Rule 56(18) imposes a higher-granularity obligation on registered persons dealing in goods of the kinds notified — currently primarily precious metals, precious stones and jewellery — requiring daily quantity-wise and value-wise stock registers. The granularity differential between Rule 56(2) and Rule 56(18) reflects the sector-specific revenue-risk assessment that has been part of Indian indirect-tax administration since pre-GST excise.

Reconstruction of stock records during audit

Where stock records under Rule 56(2) are incomplete or absent — a common scenario in SME manufacturing and trading — reconstruction during the ADT-01 fifteen-day window is the standard response. The reconstruction sources include purchase invoices and GSTR-2A entries (for inward stock), GSTR-1 outward supplies (for sales), e-way bill data (for stock movements), bank statements (for cash purchases or sales not invoiced through GST channels), and stock-take working papers from the statutory audit under the Companies Act or Section 44AB income tax audit. Reconstruction must be contemporaneous with the original transaction dates; backdated reconstruction is treated as fabrication by the audit team. The Tapas Dutta v UoI line of authority on retrospective records is occasionally invoked, but registered persons should not rely on it as a safe harbour.

What Nolambur Phase 1 clients usually ask next: Closer to Nolambur Phase 1, for the professional and salaried population of Nolambur Phase 1 navigating personal-tax and home-office GST.

Glossary

Plain-English glossary for this service

Period of audit

Period of audit under sub-rule (1) of Rule 101 shall be a financial year or part thereof or multiples thereof. A multi-year audit is permissible where the audit notice in ADT-01 specifies the periods covered. The earliest period audited typically corresponds to records retention horizon under Section 36.

Audit notes

Audit notes are the contemporaneous record maintained by the proper officer during the conduct of audit under Rule 101. Discrepancies recorded in the audit notes are communicated to the registered person under sub-rule (4) of Rule 101 with an opportunity to reply before the findings are crystallised in ADT-02.

Discrepancy memo

Discrepancy memo is the informal communication, contemplated under sub-rule (4) of Rule 101, by which the proper officer informs the registered person of observations recorded during audit. The registered person files a written reply with supporting reconciliations before ADT-02 is issued.

Books of account

Books of account refer to the records required to be maintained under sub-section (1) of Section 35 of the CGST Act — accounts of production or manufacture, inward and outward supply, stock, ITC availed, output tax payable and paid. Maintenance at the principal place of business is the default; additional places require records of the additional location.

Records retention

Records retention under Section 36 is the obligation to preserve books of account and other records until the expiry of seventy-two months from the due date of furnishing the annual return for the financial year. Where appeal or revision is pending, retention extends until one year after final disposal of the proceeding.

Self-certification

Self-certification under Rule 80(3) is the framework that, with effect from 1 August 2021, replaced mandatory audit by a chartered accountant or cost accountant for GSTR-9C. The registered person self-certifies the reconciliation statement; the substantive content of GSTR-9C continues to be governed by the form.

Reconciliation statement

Reconciliation statement is the document filed in Form GSTR-9C reconciling the value of supplies declared in the annual return with the audited annual financial statement. It also reconciles the tax payable as per the financial statement with the tax declared in the annual return and the input tax credit availed with the credit reflected in books.

DRC-01A

DRC-01A is the pre-show-cause-notice intimation prescribed under sub-rule (1A) of Rule 142. Part A is the officer's quantification of tax ascertained as payable on the basis of audit observations; Part B is the registered person's reply or acceptance. DRC-01A is the principal off-ramp before formal proceedings under Section 73 or 74.

DRC-03

DRC-03 is the voluntary-payment intimation prescribed under sub-rule (2) and (3) of Rule 142. It is filed where the registered person makes voluntary payment of tax, interest or penalty including pre-SCN deposit under Section 73(5) or 74(5). DRC-03 is the principal vehicle for closing out audit observations without formal adjudication.

Section 73(5) deposit

Section 73(5) deposit is the voluntary payment made by the registered person, on his own ascertainment or on ascertainment by the proper officer, before issuance of a show-cause notice. The deposit, when made along with applicable interest under Section 50, results in no penalty being leviable under Section 73(9).

Audit jurisdiction

Audit jurisdiction refers to the statutory authority of the Commissioner under sub-section (1) of Section 65 to authorise any officer to undertake audit of a registered person. Authorisation may be by general or specific order. A challenge to audit jurisdiction is typically agitated at the threshold under Article 226 before the High Court.

Section 67 search

Section 67 search is the enforcement-track action distinct from departmental audit. The proper officer not below the rank of Joint Commissioner, with reasons to believe that tax has been suppressed or credit wrongly availed with intent to evade tax, may authorise in writing any officer to inspect places of business and seize goods or documents.

Cost of Non-Compliance

Real-world penalty exposure

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

ScenarioBase taxInterestPenaltyTotal
Section 47 late fee on GSTR-9 delayed by 90 days for ₹12 crore turnover entity; audit-flaggedNilNil₹18,000 (₹200 per day capped at 0.04% of turnover per Notification 7/2023)₹18,000
Records under Section 36 not retained for six years; ADT-01 audit unable to access two financial years of source data₹4,80,000 (best-judgement reconstruction)₹1,29,600 (18% over 18 months)₹25,000 (Section 125 general penalty)₹6,34,600
GSTR-9C self-certification not filed for FY 2021-22 by registered person above ₹5 crore aggregate turnoverNil (reconciliation only)Nil₹50,000 (₹25,000 CGST + ₹25,000 SGST under Section 47(2) capped)₹50,000
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

How Nolambur Phase 1 businesses typically avoid these: Closer to Nolambur Phase 1, the cluster of residential, retail, coaching businesses that defines Nolambur Phase 1's commercial fabric, which is why for the professional and salaried population of Nolambur Phase 1 navigating personal-tax and home-office GST.

By Industry

Industry-specific patterns in Nolambur Phase 1

How the local trade mix shapes this — Across Nolambur Phase 1, the cluster of residential, retail, coaching businesses that defines Nolambur Phase 1'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: Goods Transport Agency (GTA) operators under Section 65 audit face the Notification 13/2017-CT(R) forward-charge versus reverse-charge election complexity. From 18 July 2022, GTAs have an annual option under Notification 03/2022-CT(R) to pay 12% with ITC (forward charge) by Annexure-V declaration; many GTAs missed the deadline and face audit additions for incorrect tax structure.
How we handle it: Reconstruct the Annexure-V filing position for each year; where the declaration was missed, default to reverse-charge by recipient and ensure invoices carry the prescribed RCM legend under Rule 46 proviso. Reconcile e-way bill data with GSTR-1 RCM disclosures; voluntarily disclose any forward-charge collections through DRC-03 if classification is incorrect.
Case Studies

Anonymised engagements we have handled

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

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.
Section 74 downgradeJewellery

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

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

Why these Nolambur Phase 1 engagements look the way they do: Closer to Nolambur Phase 1, the cluster of residential, retail, coaching businesses that defines Nolambur Phase 1's commercial fabric, which is why for the professional and salaried population of Nolambur Phase 1 navigating personal-tax and home-office GST.

Client Reviews

What Nolambur Phase 1 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 — Nolambur Phase 1

Common questions from Nolambur Phase 1 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).
ADT-03 is the order under Section 66(1) directing a special audit by a nominated Chartered Accountant or Cost Accountant. ADT-01 in contrast is the Section 65 departmental audit notice issued before the proper officer commences audit. ADT-03 is therefore an order — not a notice — and the audit is conducted by an external professional, not departmental officers.
Our GST Audit Support fees are fixed and shared in writing before any work starts — no hourly billing and no surprises. Pricing depends on the complexity of your case, not your location, so Nolambur Phase 1 clients pay the same transparent rates as everyone else. See the pricing section above or call 9566-068-468 for an exact figure.
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.
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.
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 Nolambur Phase 1, and a third office at Nolambur is opening shortly. Most clients, though, never need to visit.
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.
ADT-04 is the audit closure or conclusion order under Rule 101(5). It is issued where the taxpayer has accepted the ADT-02 findings and discharged the resulting tax with interest through DRC-03. ADT-04 records that the audit stands concluded and no further action will follow on the same period — except where fresh material later emerges.
Yes. Every GST Audit Support engagement comes with a GST invoice and copies of all filings, acknowledgements and challans for your records. Nolambur Phase 1 clients receive a clean, documented trail they can rely on later.
Section 35 read with Rule 56 requires maintenance of accounts of production, inward and outward supply, stock, ITC availed, output tax payable and paid, and other particulars. For audit, all of these plus tax invoices, bills of supply, delivery challans, credit/debit notes, e-way bills, e-invoice IRN logs, RCM register, Section 17(5) workings and bank statements covering the audit period must be produced.
Where the proper officer passes a demand order under Section 73(9) or 74(9) following an audit, the registered person can file an appeal under Section 107 to the Appellate Authority within 3 months (extendable by 1 month) along with a 10% pre-deposit of the disputed tax. Further appeals lie to the GST Appellate Tribunal under Section 112 once it is constituted.
If you are facing a deadline or a notice, call 9566-068-468 right away. We prioritise time-sensitive GST Audit Support cases for Nolambur Phase 1 clients and tell you immediately what can realistically be done in the time available.
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.
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.
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.
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.
GST Audit Support near Nolambur Phase 1:

From Chennai Bypass Expressway, Ambattur Estate Road, Vanagaram - Ambathur - Puzhal Road, 1st Ave and 1st Avenue through to 2nd Main Road, JPC Main road, Nolambur Main road and Ramalingam saalai, our team covers GST Audit Support for businesses right across Nolambur Phase 1 and its main commercial roads.

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Professional GST Audit Support in Nolambur Phase 1, Chennai. Call @ 9566-068-468. Offices at Maduravoyal, Nerkundram & Nolambur (upcoming). 15+ years experience, 4.9★ rated.

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