the cluster of it services, e-commerce, residential businesses that defines Pallikaranai's commercial fabric — with a documented, audit-ready process
GST Audit Support for it corridor and residential businesses across the Pallikaranai pocket near Velachery-Tambaram Road with on-time portal submission and full statutory reconciliation. Call 9566-068-468.
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.
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 Pallikaranai — 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 Pallikaranai 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 — Pallikaranai businesses operate where the business activity radiating outward from Pallikaranai Marshland and nearby commercial pockets, and with quick access via Pallikaranai Bus Stop and feeder routes connecting Pallikaranai to the rest of Chennai.
Share documents via WhatsApp to 9566-068-468. No office visit required for Pallikaranai clients.
Miss any of these and the next consequence kicks in automatically.
Deadlines in this neighbourhood — Pallikaranai businesses operate where the cluster of it services, e-commerce, residential businesses that defines Pallikaranai's commercial fabric.
Deadline pressure points we see in Pallikaranai: On the ground in Pallikaranai, for Pallikaranai IT-services firms managing export-LUT cycles alongside payroll and TDS.
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
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
Intimation by the registered person of voluntary payment of tax, interest or penalty including pre-SCN deposit under Section 73(5) or Section 74(5); the principal vehicle for closing out audit observations without formal proceedings
Formal SCN summary served along with the detailed notice; captures the tax, interest and penalty proposed, the financial period and the grounds
Written reply by the registered person to a SCN issued in DRC-01; carries denial or admission, supporting documents and request for personal hearing
Summary of the adjudication order passed under Section 73 or 74 communicating the demand confirmed; the operative document for recovery and appeal computation
Memorandum of first appeal before the Appellate Authority against an order under Section 73, 74 or other adjudication arising from audit; carries grounds of appeal and pre-deposit details
Every claim on this page can be traced back to a section or rule below.
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 sourceSub-section (4) of Section 65 prescribes that the audit shall be completed within three months from the date of commencement of the audit. The proviso permits the Commissioner, where satisfied that the audit cannot be completed within three months for reasons to be recorded in writing, to extend the period by a further period not exceeding six months. The expression date of commencement is defined in the Explanation to mean the date on which the records and other documents called for by the tax authorities are made available by the registered person, or the actual institution of audit at the place of business, whichever is later.
View sourceSub-section (6) of Section 65 requires the proper officer, on conclusion of audit, to inform the registered person within thirty days of the findings, the registered person's rights and obligations, and the reasons for such findings. The communication is issued in Form GST ADT-02. It is to be noted that the thirty-day window is mandatory and starts on the date of conclusion of audit, not the date of the audit report.
View sourceSub-section (5) of Section 66 mandates that the registered person shall be given an opportunity of being heard in respect of any material gathered on the basis of special audit which is proposed to be used in any proceedings against him under the Act. It is to be noted that this is a codified expression of the audi alteram partem principle and any adjudication relying on special-audit material without this opportunity is procedurally infirm.
View sourceApprovals, acknowledgements and queries for Pallikaranai businesses tie back to the Tambaram Division, so our GST Audit Support cadence accounts for how that office works. Because PIN 600100 sits inside the Chennai South jurisdiction, the handling office for Pallikaranai stays consistent across years, which matters when filings or approvals span cycles. Pallikaranai (PIN 600100) falls under the Tambaram Division of the Chennai South, the jurisdiction that handles statutory matters for businesses at this PIN. The 600xx geo-zone covering Pallikaranai groups several locality clusters under common administration, keeping documentation expectations predictable.
Commercial activity in Pallikaranai runs medium, so GST Audit Support volumes scale through peak months and we staff the Pallikaranai desk accordingly. Vendors and customers tied to the Pallikaranai Bus Stop network show up across the invoice trail we reconcile for Pallikaranai GST Audit Support clients. Pallikaranai sustains a medium flow of commerce for a it corridor and residential locality, and that flow is the raw material for the GST Audit Support files we close here. The it corridor and residential mix of Pallikaranai shapes what lands in our workpapers — a blend of residential activity and the commercial pulse around Velachery-Tambaram Road.
The e-commerce firms we serve in Pallikaranai value a GST Audit Support partner who already understands their sector's compliance rhythm. Because Pallikaranai hosts a cluster of e-commerce businesses, we benchmark each new GST Audit Support engagement against patterns we already track for the locality. We have closed enough GST Audit Support files for e-commerce firms near Pallikaranai to know where the department usually probes. The e-commerce character of Pallikaranai commerce influences everything from invoice formats to the supporting documents a GST Audit Support review needs.
Turnaround for Pallikaranai GST Audit Support is deterministic — fixed fee, a scoped timeline, and a same-business-day acknowledgement once filed. Working papers for Pallikaranai GST Audit Support engagements stay archived and retrievable, which makes any later notice or query straightforward to answer. Our Pallikaranai GST Audit Support process is built to be predictable, documented, and on time, cycle after cycle. Fixed-fee scoping means a Pallikaranai business knows the GST Audit Support cost up front, with no surprise additions mid-engagement.
Serving Pallikaranai and Velachery from one team keeps GST Audit Support turnaround identical across the cluster. We treat Pallikaranai and Velachery as one catchment for GST Audit Support, which keeps documentation and turnaround consistent. Coverage from Pallikaranai naturally extends to Velachery, so group entities across the area share one GST Audit Support workflow. Businesses straddling Pallikaranai and Velachery get a single GST Audit Support point of contact rather than two.
Recurring gaps in Pallikaranai residential records are the first thing our GST Audit Support review closes out. The GST Audit Support mistakes we see most in Pallikaranai are avoidable with disciplined intake, which our checklist enforces. Over several cycles in Pallikaranai, the recurring GST Audit Support issues cluster around a predictable short list we screen for early. Each engagement in Pallikaranai adds to a record of what the Chennai South jurisdiction expects, sharpening the next GST Audit Support file.
For a new business incorporating in Pallikaranai or shifting its principal place of business here, GST Audit Support setup is one of the first things to get right. Shifting principal place of business to Pallikaranai means updating jurisdiction to the Chennai South, and we manage the paperwork end-to-end. A startup setting up near Pallikaranai Junction in Pallikaranai gets a GST Audit Support foundation built for the Tambaram Division from day one. When a Sholinganallur business expands into Pallikaranai, we extend its GST Audit Support setup to PIN 600100 without disruption.
Section 65 departmental audit and Section 66 special audit representation for Pallikaranai 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 Pallikaranai 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 Pallikaranai 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.
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.
Section 65 is a departmental audit conducted by the proper officer at the registered person's place. Section 66 is a special audit ordered by an Assistant Commissioner directing a Commissioner-nominated Chartered Accountant or Cost Accountant to conduct the examination on specified grounds.
Rule 101(2) prescribes a minimum buffer of fifteen working days from service of ADT-01 to the date when audit work actually starts. The buffer is used to organise records, reconcile returns and brief the authorised representative.
Form ADT-01 is the audit-commencement notice issued by the proper officer under Rule 101(2) read with Section 65(3) of the CGST Act 2017. It precedes the audit and triggers the fifteen-working-day record-preparation window for the registered person.
Issued under Rule 101(5), Form ADT-02 documents the proper officer's conclusions on alleged short paid tax, ineligible credit and consequential interest. The instrument is a finding only; any monetary demand thereafter is crystallised through DRC-01 under Section 73 or 74.
Form ADT-03 is the order issued under Section 66(1) directing a Commissioner-nominated Chartered Accountant or Cost Accountant to conduct a special audit. It is an order, not a notice, and the nominated professional then conducts the audit on the department's behalf.
What Pallikaranai clients want to know before signing: On the ground in Pallikaranai, in the it corridor and residential micro-market of Pallikaranai.
Reading this guide locally — Pallikaranai businesses operate where around the Pallikaranai Marshland catchment of Pallikaranai.
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.
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.
The audit framework under the Central Goods and Services Tax Act 2017 is contained in Chapter XIII, comprising Sections 65, 66 and 71. Section 65 provides for departmental audit, Section 66 for special audit by a Chartered Accountant or Cost Accountant nominated by the Commissioner, and Section 71 for access to business premises by an authorised officer. The Empowered Committee 2009 First Discussion Paper had envisaged audit as the principal verification layer in a self-assessment regime, replacing the pre-GST pattern of routine assessment under the VAT/CST framework. The architecture is risk-based: not every registered person is audited; selection is driven by Section 65(2) read with internal CBIC risk-management directions which factor in turnover scale, sectoral risk profile, prior compliance history and reconciliation gaps surfaced in GSTR-9C self-certification. The audit-process closure under Section 65(7) feeds either into a no-objection certificate, a voluntary DRC-03 payment, or an SCN under Section 73 or Section 74 depending on whether tax has been short-paid, short-collected or wrongly availed as ITC.
ADT-02 audit observations are structured around the verification heads — turnover under Section 9 read with Section 7, taxable value under Section 15, rate of tax under the rate notifications, ITC under Sections 16 to 21, refund under Sections 54 and 55, and miscellaneous compliance. Each observation typically includes the audit team's working, the discrepancy quantum, the section / rule under which the proposed addition is framed, and the proper officer's reasoning. The Kranti Associates v Masood Ahmed Khan (2010) Supreme Court principle on reasoned orders applies — the proper officer's reasoning must engage with the registered person's explanations and cannot be a mechanical reproduction of audit-team working. Where reasoning is absent or perfunctory, the registered person has stronger grounds in subsequent Section 73 / 74 proceedings or in a writ petition before the Madras High Court under Article 226.
Section 73(5) of the CGST Act allows the registered person to pay the tax along with interest under Section 50 on the basis of own ascertainment or as ascertained by the proper officer and inform the proper officer of such payment in Form DRC-03 before service of an SCN under Section 73(1). Where the registered person agrees with the ADT-02 findings, voluntary payment under Section 73(5) avoids the SCN cycle entirely and limits the financial impact to tax plus interest, without penalty. Section 73(6) then mandates that no SCN shall be issued in respect of the amount paid. This voluntary-payment route is the preferred audit-closure mechanism for genuine ITC errors, classification mis-applications and minor valuation gaps, and is widely used in practice.
Where the registered person disagrees with one or more ADT-02 findings, the response options are: (a) file a Section 75 representation seeking re-consideration before the SCN stage; (b) await the SCN under Section 73 or 74 and contest at that stage; (c) where the audit findings are perceived as jurisdictionally infirm, file a writ petition before the Madras High Court under Article 226 of the Constitution. The writ remedy is typically reserved for jurisdictional infirmities — absence of Commissioner approval under Section 66, breach of the Section 65(4) timeline, denial of Section 75 opportunity of hearing — rather than for merit-based challenges. The Aap and Co v UoI (Gujarat HC) and Asahi India Glass v UoI (P&H HC) lines of authority offer guidance on writ-jurisdictional questions in audit and assessment matters.
Form GST ADT-03 is the cost-recovery determination notice under Rule 102 of the CGST Rules read with Section 66(4) of the CGST Act. Section 66(4) provides that the expenses of the examination and audit of records under Section 66, including remuneration payable to the Chartered Accountant or Cost Accountant nominated by the Commissioner, shall be determined and paid by the Commissioner; ADT-03 is the form through which this determination is communicated to the registered person, and the amount becomes payable as a Government dues recovery under Section 79. The Rule 102 framework was added to provide procedural clarity on the cost-recovery mechanism; comparative pre-GST excise (Section 14A Central Excise Act, since omitted) and service tax (Section 72A Finance Act 1994) had similar cost-recovery features.
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.
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.
The GST retention framework operates alongside the Income Tax Act Section 44AA requirement to maintain books of account for specified professions and businesses (with retention under Rule 6F for six years), and the Companies Act 2013 Section 128 requirement for books of account preservation for at least eight years preceding the current year. The longest applicable horizon governs — for a company carrying on a taxable supply business, the effective records-retention period is the Companies Act eight-year horizon. The OECD International VAT/GST Guidelines recommend a minimum retention of five years tied to the audit-period limitation, which the Indian GST framework comfortably exceeds. Coordinated retention policies across GST, income tax and Companies Act dimensions are the typical compliance design at well-run enterprises.
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.
Rule 56 of the CGST Rules elaborates the records to be maintained under Section 35 — accounts of goods or services received and supplied, stock of goods (with opening balance, receipt, supply, goods lost stolen destroyed written off or disposed of by way of gift or free sample, balance), particulars of ITC availed, output tax payable and paid, names and complete addresses of suppliers and customers, complete addresses of premises where goods are stored including goods stored during transit, monthly production accounts (for manufacturers) showing quantitative details of raw materials and goods produced, and accounts of advances received and paid. Rule 57 provides for maintenance through electronic means with prescribed safeguards. Rule 58 covers transporter, owner and operator of warehouse records. The records-architecture is granular and audit teams systematically map registered-person records against the Rule 56 schema during Section 65 audits.
What Pallikaranai clients usually ask next: On the ground in Pallikaranai, for Pallikaranai IT-services firms managing export-LUT cycles alongside payroll and TDS.
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.
Date of commencement of audit is defined in the Explanation to sub-section (4) of Section 65. It is the date on which the records and other documents called for by the tax authorities are made available by the registered person, or the actual institution of audit at the place of business, whichever is later. The ninety-day completion clock runs from this date.
Conclusion of audit is the point at which the field-verification and records-examination work under Section 65 is finished. The thirty-day clock for issuance of ADT-02 under sub-section (6) of Section 65 starts running from conclusion. Conclusion is distinct from the date of communication of findings.
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 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 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 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.
Numerical examples showing tax + interest + penalty across common default scenarios.
How Pallikaranai businesses typically avoid these: On the ground in Pallikaranai, the business activity radiating outward from Pallikaranai Marshland and nearby commercial pockets; for Pallikaranai IT-services firms managing export-LUT cycles alongside payroll and TDS.
How the local trade mix shapes this — Pallikaranai businesses operate where the business activity radiating outward from Pallikaranai Marshland and nearby commercial pockets.
Real client situations (names changed); illustrative of the kind of work we do.
Why these Pallikaranai engagements look the way they do: On the ground in Pallikaranai, the business activity radiating outward from Pallikaranai Marshland and nearby commercial pockets; for Pallikaranai IT-services firms managing export-LUT cycles alongside payroll and TDS.
“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 Pallikaranai clients. Call 9566-068-468 for specific queries.
Across Pallikaranai we look after firms on Velachery Main Road, Velachery Mudhanmai Salai, Sunnambu Kolathur Main Road, 1st Cross Street and 1st Main Road as well as the 3rd Street, IIT Colony, 5th Street, 6th Street, IIT Colony and Kamakoti Nagar 1st Main Road corridors — local GST Audit Support without the cross-city travel.
Professional GST Audit Support in Pallikaranai, 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.