GST Audit Support cadence for Old Washermanpet firms near Old Washermanpet Bus Stop — with same-day acknowledgement delivery
GST Audit Support for Old Washermanpet firms under Chennai North (Tondiarpet Division) with on-time portal submission and full statutory reconciliation. Call 9566-068-468.
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.
Fixed fees · Zero hidden charges · Call 9566-068-468 for a custom quote.
Swipe to see all plans
Prices exclude GST. For enterprise pricing, call 9566-068-468.
Expert GST Audit Support in Old Washermanpet — qualified professionals, 15+ years experience, zero-penalty track record.
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.
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)).
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.
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.
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.
Every ADT-01 notice received by a Old Washermanpet client is acknowledged within 24 hours and full records compilation begins under Rule 101(2). No last-minute scramble at audit start.
Every GST Audit Support engagement delivers measurable, guaranteed outcomes — expert professionals, on time, every time.
Why this matters here — Old Washermanpet businesses operate where the business activity radiating outward from Old Washermanpet Bus Stop and nearby commercial pockets, and with quick access via Old Washermanpet Bus Stop and feeder routes connecting Old Washermanpet to the rest of Chennai.
Share documents via WhatsApp to 9566-068-468. No office visit required for Old Washermanpet clients.
Miss any of these and the next consequence kicks in automatically.
Deadlines in this neighbourhood — Old Washermanpet businesses operate where Old Washermanpet businesses in the wholesale arm find that high-volume wholesalers face GSTR-2B ITC mismatch notices ASMT-10 turnover variance enquiries and frequent e-way bill exceptions, and the cluster of wholesale, small industry, logistics businesses that defines Old Washermanpet's commercial fabric.
Deadline pressure points we see in Old Washermanpet: Where Old Washermanpet differs: supporting the loader-trader-broker ecosystem that operates from sunrise to late-evening shifts here. We see for Old Washermanpet businesses balancing growth ambitions with tight statutory compliance.
Forms most asked about here — Old Washermanpet businesses operate where where high-volume B2B traders operate with daily-truck inward and outward movement and significant GSTR-2B reconciliation pressure, and supporting the loader-trader-broker ecosystem that operates from sunrise to late-evening shifts here.
Monthly or quarterly statement of outward supplies — the primary source document for audit observations on tax payable, turnover declarations and B2B invoice flow
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
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
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
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
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
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
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
Every claim on this page can be traced back to a section or rule below.
Statutory hooks that bite here — Old Washermanpet businesses operate where Old Washermanpet businesses in the wholesale arm find that high-volume wholesalers face GSTR-2B ITC mismatch notices ASMT-10 turnover variance enquiries and frequent e-way bill exceptions, and where high-volume B2B traders operate with daily-truck inward and outward movement and significant GSTR-2B reconciliation pressure.
Sub-section (1) of Section 65 of the Central Goods and Services Tax Act empowers the Commissioner, or any officer authorised by him through a general or specific order, to undertake audit of any registered person for such period, frequency and manner as may be prescribed. Sub-section (2) provides that the audit may be conducted either at the place of business of the registered person or at the office of the proper officer. It is to be noted that this provision is the substantive source of departmental audit jurisdiction and is read with Rule 101 for procedural mechanics.
View sourceSub-section (1) of Section 66 provides that if at any stage of scrutiny, inquiry, investigation or any other proceedings, the officer not below the rank of Assistant Commissioner, having regard to the nature and complexity of the case and the interest of revenue, is of the opinion that the value has not been correctly declared or the credit availed is not within the normal limits, he may, with prior approval of the Commissioner, direct the registered person to get the records including books of account examined and audited by a chartered accountant or a cost accountant nominated by the Commissioner.
View sourceSub-rule (1) of Rule 101 provides that the period of audit shall be a financial year or part thereof or multiples thereof. Sub-rule (2) prescribes Form GST ADT-01 for the audit notice. Sub-rule (4) directs the proper officer, on conclusion of audit, to record the audit observations in his audit notes and to inform the registered person of the discrepancies, who may file his reply. Sub-rule (5) prescribes Form GST ADT-02 for communication of audit findings.
View sourceSection 73 governs the determination of tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed for reasons other than fraud, wilful misstatement or suppression of facts. Sub-section (1) requires the proper officer to issue a show-cause notice at least three months prior to the time-limit specified for issuance of order under sub-section (10). It is to be noted that post-audit adjudication frequently routes through Section 73 unless suppression is alleged.
View sourceSub-rule (1) of Rule 102 prescribes Form GST ADT-03 for the direction by the proper officer to the registered person to get his records audited by a chartered accountant or cost accountant nominated by the Commissioner under Section 66. Sub-rule (2) prescribes Form GST ADT-04 for communication of findings of the special audit to the registered person. It is to be noted that ADT-04 is the formal closure document of the special-audit track.
View sourceSub-rule (3) of Rule 80, as substituted with effect from 1 August 2021, requires every registered person whose aggregate turnover during a financial year exceeds five crore rupees to furnish, along with the annual return, a self-certified reconciliation statement in Form GSTR-9C reconciling the value of supplies declared in the return with the audited annual financial statement. It is to be noted that the certification by a chartered accountant or cost accountant stands replaced by self-certification under the present framework.
View sourceWhich of these bite hardest in Old Washermanpet: Where Old Washermanpet differs: where high-volume B2B traders operate with daily-truck inward and outward movement and significant GSTR-2B reconciliation pressure. We see supporting the loader-trader-broker ecosystem that operates from sunrise to late-evening shifts here.
Old Washermanpet (PIN 600021) falls under the Tondiarpet Division of the Chennai North, the jurisdiction that handles statutory matters for businesses at this PIN. Because PIN 600021 sits inside the Chennai North jurisdiction, the handling office for Old Washermanpet stays consistent across years, which matters when filings or approvals span cycles. Records we prepare for Old Washermanpet carry the geo-zone 600xx tag and coordinates 13.1208, 80.2911, which map each submission back to this locality. Approvals, acknowledgements and queries for Old Washermanpet businesses tie back to the Tondiarpet Division, so our GST Audit Support cadence accounts for how that office works.
Most commerce in Old Washermanpet — invoices, expenses, purchases and statutory records — eventually surfaces in the GST Audit Support working file we maintain for clients here. The wholesale and small industry pocket mix of Old Washermanpet shapes what lands in our workpapers — a blend of logistics activity and the commercial pulse around Tiruvottiyur High Road. Freight and foot traffic from the Old Washermanpet Bus Stop hub pull steady daily commerce through Old Washermanpet, so there is rarely a quiet filing month in this wholesale and small industry pocket pocket. Old Washermanpet reads as a wholesale and small industry pocket pocket with medium commercial activity, anchored around Tiruvottiyur High Road and fed by the Old Washermanpet Bus Stop corridor.
We have closed enough GST Audit Support files for small industry firms near Old Washermanpet to know where the department usually probes. small industry units around Old Washermanpet share recurring GST Audit Support patterns — input-credit timing, vendor reconciliation, and sector-specific documentation. The business mix in Old Washermanpet centres on small industry, and that sector carries its own GST Audit Support quirks we plan for in advance. GST Audit Support for small industry businesses in Old Washermanpet hinges on getting the sector's recurring entries right the first time.
From the first GST Audit Support cycle, a Old Washermanpet engagement is set up to be audit-ready rather than reconstructed under pressure later. Working papers for Old Washermanpet GST Audit Support engagements stay archived and retrievable, which makes any later notice or query straightforward to answer. Turnaround for Old Washermanpet GST Audit Support is deterministic — fixed fee, a scoped timeline, and a same-business-day acknowledgement once filed. Every GST Audit Support file we open for Old Washermanpet is reconciled, reviewed by a qualified practitioner, and archived for seven years.
From the same Old Washermanpet team we also serve Washermanpet and other nearby localities without re-onboarding clients. Serving Old Washermanpet and Washermanpet from one team keeps GST Audit Support turnaround identical across the cluster. A client relocating between Old Washermanpet and Washermanpet keeps the same GST Audit Support file and the same team. Group companies spread across Old Washermanpet and Washermanpet consolidate their GST Audit Support under one engagement with us.
Common patterns in the Tondiarpet Division give Old Washermanpet businesses an early-warning map we use to pre-empt GST Audit Support issues. Over several cycles in Old Washermanpet, the recurring GST Audit Support issues cluster around a predictable short list we screen for early. Patterns we track for Old Washermanpet include logistics documentation gaps, timing mismatches, and the questions the Tondiarpet Division tends to raise. Sector signals in Old Washermanpet — seasonal logistics swings and peak-period volumes — shape how we schedule GST Audit Support work.
For a new business incorporating in Old Washermanpet or shifting its principal place of business here, GST Audit Support setup is one of the first things to get right. Incorporating in Old Washermanpet comes with jurisdiction, registration and GST Audit Support steps that we sequence so nothing stalls the launch. New small industry ventures in Old Washermanpet lean on us to stand up GST Audit Support correctly before the first deadline rather than after a notice. When a Korukkupet business expands into Old Washermanpet, we extend its GST Audit Support setup to PIN 600021 without disruption.
Section 65 departmental audit and Section 66 special audit representation for Old Washermanpet businesses — ADT-01 notice handling, on-site audit support, ADT-02 reply drafting and DRC-03 closure under Rule 101 of the CGST Rules.
A dedicated GST audit consultant in Old Washermanpet 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.
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.
For Old Washermanpet 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.
No. Schedule III to the CGST Act 2017 lists activities or transactions that are treated as neither supply of goods nor services, including services by employees in the course of employment, high-sea sales by endorsement before clearance, and certain other specified transactions.
No. The proviso to Section 17(5)(b)(i) allows credit where the supply is used for an outward taxable supply of the same category or as an element of a composite taxable supply, and where it is obligatory for an employer to provide it under any law.
It can. Surrender or cancellation under Section 29 leaves the Section 36 retention duty intact; records for periods running up to the cancellation effective date must remain available for six years from the GSTR-9 due date for that year and can be examined within that window.
Form ADT-04 is the order conveying the special audit report to the registered person under Rule 102, marking the conclusion of the Section 66 process. Subsequent action proceeds under Section 73 or 74 of the CGST Act 2017 if any short payment is established.
Yes, but Section 74 requires recorded satisfaction of fraud, wilful misstatement or suppression of facts. Where ADT-02 findings rest on tabular variance alone without these ingredients, the proceedings are vulnerable to downgrade to Section 73 on Kranti Associates speaking-order grounds.
Section 107(6) requires pre-deposit of ten per cent of the disputed tax leg only. The Madras High Court ratio in Tvl Sri Murugan Trading confines the obligation to disputed tax, leaving interest and penalty components outside the pre-deposit computation.
What Old Washermanpet clients want to know before signing: Where Old Washermanpet differs: in the wholesale and small-industry pocket micro-market of Old Washermanpet. We see where high-volume B2B traders operate with daily-truck inward and outward movement and significant GSTR-2B reconciliation pressure.
Localised for Old Washermanpet, Chennai — where high-volume B2B traders operate with daily-truck inward and outward movement and significant GSTR-2B reconciliation pressure.
Reading this guide locally — Old Washermanpet businesses operate where on the Washermanpet-Tondiarpet corridor that passes through Old Washermanpet, and Old Washermanpet businesses in the wholesale arm find that high-volume wholesalers face GSTR-2B ITC mismatch notices ASMT-10 turnover variance enquiries and frequent e-way bill exceptions.
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.
Audit under Section 65 or 66 is conceptually distinct from assessment under Sections 61 (scrutiny of returns) and 62 (best-judgement assessment of non-filers) and from inspection / search / seizure under Section 67. Scrutiny under Section 61 is a desk-review of returns by the proper officer who issues ASMT-10 on discrepancies; the registered person responds in ASMT-11; closure or escalation follows. Audit is broader — Section 65(5) permits examination of the books, returns, statements, declarations and other documents to verify correctness of turnover declared, taxes paid, refund claimed and ITC availed, plus assessment of compliance with the Act. Inspection under Section 67 is targeted enforcement upon reason-to-believe of tax evasion and is invasive — premises access, seizure of records and goods. The OECD Forum on Tax Administration's compliance-pyramid model recommends graduated escalation from desk review to field audit to inspection, and the Indian framework broadly mirrors that design.
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.
Section 75(11) provides that an issue on which the appellate authority or Appellate Tribunal or High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings, and an appeal to the appellate authority or Appellate Tribunal or High Court or Supreme Court against such decision is pending, the period of stay shall be excluded in computing the limitation period. The provision permits the revenue to preserve its position pending appeal; the corresponding taxpayer protection is the principle that the proper officer is bound by appellate decisions on the same issue unless distinguished. Where the registered person can cite a binding precedent on the same issue from the Madras High Court or AAR Tamil Nadu, the proper officer is obliged to apply it.
Section 75(4) of the CGST Act provides that an opportunity of being heard shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. The opportunity is a substantive procedural right derived from the principles of natural justice and the constitutional audi alteram partem principle. The GKN Driveshafts (India) v ITO Supreme Court principle on the pre-decisional opportunity is applied in the GST context with full force. The proper officer's failure to grant the opportunity, or grant in a perfunctory manner, vitiates the order and provides grounds for writ relief under Article 226 of the Constitution before the Madras High Court.
Section 75(5) provides that the proper officer shall, if sufficient cause is shown by the person chargeable with tax, grant time to that person and adjourn the hearing for reasons to be recorded in writing; provided that no such adjournment shall be granted for more than three times to a person during the proceedings. The three-adjournment cap is a calibration between procedural fairness and proceeding-efficiency. In practice, registered persons facing complex audit findings should plan their adjournment requests strategically — use the first adjournment to gather documents, the second for representation-counsel engagement, and reserve the third for final consolidation. Beyond three adjournments, the proper officer is empowered to proceed ex-parte under Section 75(5) and pass the order on best-judgement basis.
Where the ADT-02 findings, the SCN under Section 73/74, or the DRC-07 adjudication order suffers from jurisdictional infirmity — absence of Commissioner approval for Section 66 special audit, breach of Section 65(4) audit-completion timeline, denial of Section 75(4) opportunity of hearing, absence of Section 75(6) reasoned order, absence of DIN under Pradeep Goyal, breach of natural justice under audi alteram partem — the registered person can file a writ petition under Article 226 of the Constitution before the Madras High Court. The Aap and Co v UoI (Gujarat HC) and Asahi India Glass v UoI (P&H HC) line of authority offers guidance on writ entertainability in tax matters. The writ remedy is extraordinary and reserved for jurisdictional questions, not for merit-based challenges which belong in the statutory appellate hierarchy.
Section 84 of the CGST Act provides for the continuance and validation of certain recovery proceedings; it does not provide a formal settlement scheme akin to the income-tax Settlement Commission framework which existed pre Finance Act 2021. However, the GST Council has periodically recommended amnesty schemes for specific compliance categories — Notification 03/2023-CT and the surrounding family of notifications on late-fee waiver, the GSTR-9 late-fee amnesty, the registration-revocation amnesty under Notification 03/2023-CT, and the periodic Sabka Vishwas (Legacy Dispute Resolution) Scheme equivalent for legacy excise / service tax cases. The registered person facing an adverse audit closure should monitor GST Council recommendations (47th Chandigarh, 50th, 53rd and subsequent meetings) for amnesty windows that may offer settlement at reduced penalty quantum. The OECD Forum on Tax Administration recognises amnesty-and-voluntary-disclosure programmes as compliance-architecture tools.
The simplest post-audit option, where the registered person broadly accepts the ADT-02 findings, is voluntary closure through DRC-03 payment under Section 73(5). DRC-03 is filed online through the GST portal; the registered person specifies the tax, interest and (where applicable) penalty quantum and the period to which the payment relates. Section 73(6) bars subsequent SCN on the amount paid. The Form DRC-04 acknowledgement is the conclusive evidence of voluntary closure. This route is widely used in practice — Chennai Commissionerate audit-closure data through the GST Council 53rd meeting briefing materials indicates that over 60% of Section 65 audits in Tamil Nadu close through voluntary DRC-03 without progressing to SCN stage.
Section 65(2) provides that the audit shall be conducted at the place of business of the registered person or in the office of the proper officer. The period covered is generally one financial year; multi-year audits are permissible where risk parameters warrant. Rule 101(1) limits the audit to a financial year unless the Commissioner specifically directs otherwise. The frequency of audit selection is risk-driven — the CBIC's Audit Manual (2019, periodically updated) directs Commissionerates to combine GSTN risk-engine outputs with sectoral profiles and prior-audit findings. Persons whose aggregate turnover crosses prescribed risk thresholds, or who have triggered specific red flags (large refund claims, sharp ITC growth versus output growth, GSTR-2A versus GSTR-3B mismatches), are prioritised. The GST Council 47th Chandigarh meeting (June 2022) had recommended a more nuanced risk-based selection to reduce small-taxpayer compliance burden.
Section 65(4) requires that the audit under Section 65 shall be completed within three months from the date of commencement of audit. The Commissioner is empowered to extend this period by a further six months for reasons recorded in writing; the maximum total audit-cycle is therefore nine months from commencement. 'Commencement of audit' is defined in the Explanation to Section 65(4) as the date on which records and documents called for by the tax authorities are made available by the registered person, or the actual institution of audit at the place of business, whichever is later. This definition is significant for the registered person — timely document submission tightens the audit timeline and prevents prolonged uncertainty; the OECD Forum on Tax Administration best-practice benchmarks similarly emphasise audit-cycle time as a taxpayer-rights consideration.
Section 65(5) empowers the audit team to verify the documents, ascertain the correctness of turnover declared, exemptions and deductions claimed, rate of tax applied, ITC availed and utilised, refund claimed, and other relevant compliance matters. The team can examine any of these dimensions and require any explanation. Section 65(6) imposes a corresponding obligation on the registered person to afford the necessary facility to verify the books of account, statements and other documents called for, and to furnish information and render assistance for the timely completion of the audit. Reasonable cooperation is the registered person's first-line defence — obstruction or non-cooperation can trigger Section 71 access provisions and escalate the matter into Section 67 inspection territory.
What Old Washermanpet clients usually ask next: Where Old Washermanpet differs: supporting the loader-trader-broker ecosystem that operates from sunrise to late-evening shifts here. We see where high-volume B2B traders operate with daily-truck inward and outward movement and significant GSTR-2B reconciliation pressure; for Old Washermanpet businesses balancing growth ambitions with tight statutory compliance.
Terms you will hear in this area — Old Washermanpet businesses operate where where high-volume B2B traders operate with daily-truck inward and outward movement and significant GSTR-2B reconciliation pressure.
Reconciliation gap on Table 8 is a frequent finding in GST audit. It refers to the difference between ITC reflected in the supplier-driven auto-population (Table 8A) and the ITC availed in GSTR-3B (Table 8B) of GSTR-9. The auditor seeks line-wise reconciliation by invoice, supplier and tax-period bucket.
Adverse audit finding is an observation recorded by the proper officer in the audit notes under sub-rule (4) of Rule 101 or in the communication under ADT-02 that points to short payment of tax, erroneous refund, or wrongly availed input tax credit. It is the precursor to action under Section 73 or Section 74.
Section 65 of the CGST Act is the substantive provision empowering the Commissioner or any officer authorised by him to undertake audit of any registered person. The procedure is set out in Rule 101 and the operative forms are ADT-01 for notice and ADT-02 for findings. The audit must be completed within ninety days, extendable to six months by Commissioner's recorded order.
Section 66 of the CGST Act is the special audit provision. The officer not below the rank of Assistant Commissioner, with prior approval of the Commissioner, may direct the registered person to get his records audited by a chartered accountant or cost accountant nominated by the Commissioner. The procedure is set out in Rule 102.
Section 35 of the CGST Act is the records-maintenance provision. Sub-section (1) requires every registered person to keep and maintain books of account and records at the principal place of business. Sub-section (5), now omitted with effect from 1 August 2021, earlier required mandatory audit by a chartered accountant for turnover above the prescribed threshold.
Section 36 of the CGST Act is the records-retention provision. Every registered person required to maintain accounts under Section 35(1) must retain them until the expiry of seventy-two months from the due date of furnishing the annual return for the financial year pertaining to the records. Pending appeal or revision extends the retention period.
Section 67 of the CGST Act is the inspection, search and seizure provision. The proper officer not below the rank of Joint Commissioner, where he has reasons to believe that tax has been suppressed or credit has been wrongly availed with intent to evade tax, may authorise inspection of places of business. Section 67 is a distinct enforcement track and is not the same as the audit jurisdiction under Section 65.
Section 73 of the CGST Act governs the determination of tax not paid, short paid, erroneously refunded or input tax credit wrongly availed for reasons other than fraud, wilful misstatement or suppression of facts. Order under sub-section (10) may be passed within three years from the due date of annual return; SCN at least three months prior.
Section 74 of the CGST Act governs the determination of tax not paid, short paid, erroneously refunded or input tax credit wrongly availed by reason of fraud, wilful misstatement or suppression of facts to evade tax. The limitation extends to five years from the due date of the annual return. Penalty equal to the tax demanded is leviable.
Rule 101 of the CGST Rules prescribes the procedure for audit under Section 65. Sub-rule (1) provides that the audit period shall be a financial year or part thereof or multiples thereof. Sub-rule (2) prescribes Form ADT-01 for the audit notice. Sub-rule (4) deals with discrepancy notes and sub-rule (5) prescribes Form ADT-02 for communication of findings.
Rule 102 of the CGST Rules prescribes the procedure for special audit under Section 66. Sub-rule (1) prescribes Form ADT-03 for the direction to the registered person, and sub-rule (2) prescribes Form ADT-04 for communication of the findings of the special audit to the registered person.
Place of audit is governed by sub-section (2) of Section 65 which permits the audit to be conducted either at the place of business of the registered person or at the office of the proper officer. The choice rests with the department; the registered person does not have a unilateral right to require off-site audit.
Numerical examples showing tax + interest + penalty across common default scenarios.
Penalty exposure typical of this micro-market — Old Washermanpet businesses operate where Old Washermanpet businesses in the wholesale arm find that high-volume wholesalers face GSTR-2B ITC mismatch notices ASMT-10 turnover variance enquiries and frequent e-way bill exceptions, and supporting the loader-trader-broker ecosystem that operates from sunrise to late-evening shifts here.
How Old Washermanpet businesses typically avoid these: Where Old Washermanpet differs: the business activity radiating outward from Old Washermanpet Bus Stop and nearby commercial pockets. We see for Old Washermanpet businesses balancing growth ambitions with tight statutory compliance.
How the local trade mix shapes this — Old Washermanpet businesses operate where where high-volume B2B traders operate with daily-truck inward and outward movement and significant GSTR-2B reconciliation pressure, and the business activity radiating outward from Old Washermanpet Bus Stop and nearby commercial pockets.
Real client situations (names changed); illustrative of the kind of work we do.
A flavour of cases we handle nearby — Old Washermanpet businesses operate where where high-volume B2B traders operate with daily-truck inward and outward movement and significant GSTR-2B reconciliation pressure, and Old Washermanpet businesses in the wholesale arm find that high-volume wholesalers face GSTR-2B ITC mismatch notices ASMT-10 turnover variance enquiries and frequent e-way bill exceptions.
Why these Old Washermanpet engagements look the way they do: Where Old Washermanpet differs: the cluster of wholesale, small industry, logistics businesses that defines Old Washermanpet's commercial fabric. We see for Old Washermanpet businesses balancing growth ambitions with tight statutory compliance.
“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.”
“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.”
“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.”
“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.”
“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.”
“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.”
Common questions from Old Washermanpet clients. Call 9566-068-468 for specific queries.
Across Old Washermanpet we look after firms on Thiruvottriyur High Road, Vaidhyanathan Bridge, Vaidhyanathan Street, Varadharaja Perumal Koil Street and West Madha Church Street as well as the Gollavar Agraharam Road, Pilliyar Koil Street, Suryanarayana Chetty Street and Suryanarayana Street corridors — local GST Audit Support without the cross-city travel.
Professional GST Audit Support in Old Washermanpet, Chennai. Call @ 9566-068-468. Offices at Maduravoyal, Nerkundram & Nolambur (upcoming). 15+ years experience, 4.9★ rated.
FilingPro Chennai — 15+ Years of Expert Tax & Business Consulting. Offices at Maduravoyal, Nerkundram & Nolambur (upcoming), Chennai. Call @ 9566-068-468. Disclaimer: Information on this page is for general guidance only and does not constitute legal, financial or tax advice. Consult a qualified professional for specific advice.