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 Defence · Vasanth Nagar Virugambakkam

GST Audit Support for Vasanth Nagar Virugambakkam (PIN 600092)

Qualified GST Audit Support for Vasanth Nagar Virugambakkam (PIN 600092) and adjacent Virugambakkam — with a documented, audit-ready process

GST Audit Support for residential businesses in Vasanth Nagar Virugambakkam near Vasanth Nagar Park by qualified experts with a 15+ year, zero-penalty record. Call 9566-068-468.

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Quick Answer

Where exactly is the audit conducted — head office or branch in Vasanth Nagar Virugambakkam, Chennai?

Section 65 audit is conducted at the principal place of business as registered in REG-06. If the audit covers transactions of branches (additional places of business), the records of those branches must be produced at the principal place or made accessible to the audit team. {{area_name}} businesses with branches outside Tamil Nadu must coordinate branch records to the audit venue.

Transparent Pricing

GST Audit Support in Vasanth Nagar Virugambakkam — 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 Vasanth Nagar Virugambakkam Clients Choose FilingPro

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

Section 17(5) Workings Pre-Disclosed

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

RCM Register Reconstruction

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

E-Invoice IRN Logs Reconciled

For Vasanth Nagar Virugambakkam businesses above ₹5 crore AATO, IRN logs from the Invoice Registration Portal reconciled to GSTR-1 monthly — establishing compliance with mandatory e-invoicing from 1-Aug-2023.

ADT-02 Findings Replied With Case-Law

Where audit team proposes ITC reversal on supplier-default grounds or audit jurisdiction is exercised without proper notice, ADT-02 reply cites the Madras High Court rulings to defend the taxpayer's position.

DRC-03 Voluntary Closure

Where findings are accepted, voluntary payment via DRC-03 with reference to the audit ARN gets ADT-04 closure issued — no DRC-01 SCN under Section 73 or 74, no penalty escalation.

Section 66 Special Audit Coordination

Where Section 66 special audit is ordered via ADT-03, FilingPro liaises with the nominated CA, ensures full record access and tracks the 90-day report timeline (extendable by 90 days under Section 66(2)).

Key Benefits

What Vasanth Nagar Virugambakkam Clients Get

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

Audit Closed Without Demand
Where findings are minor and accepted, voluntary payment via DRC-03 closes the audit at ADT-04 stage. Vasanth Nagar Virugambakkam clients avoid DRC-01 SCN, Section 73/74 adjudication and penalty escalation.
ITC Defended Against Supplier Default
ITC questioned solely because the supplier did not pay tax to the exchequer is defended with Section 16 compliance evidence and Madras HC precedent — credits retained without reversal.
Table 8 Mismatch Demand Avoided
Table 8 of GSTR-9 — historically the most-litigated audit finding — prepared with line-item backup so audit team has no basis to propose ITC reversal under Rule 36(4) or Section 16(2)(aa).
RCM Demand Pre-Empted
Reverse charge on advocate fees, GTA and director payments — paid in cash, ITC reclaimed in same period, fully documented. Vasanth Nagar Virugambakkam clients face no surprise RCM demand at audit stage.
E-Way Bill Compliance Demonstrated
For consignments above ₹50000, e-way bill register with vehicle number and route details produced — Rule 138 compliance evidenced; no penalty under Section 122(1)(xiv) for non-issuance.
Section 17(5) Reversals Pre-Booked
Blocked credits — motor vehicles for personal use, food and beverages, club memberships, works contract for immovable property — identified and reversed in monthly GSTR-3B itself. No audit reversal demand.
Comparison

Section 65 (Departmental) vs Section 66 (Special)

Why this matters here — Across Vasanth Nagar Virugambakkam, the business activity radiating outward from Vasanth Nagar Park and nearby commercial pockets. Practitioners note that with quick access via Vasanth Nagar Bus Stop and feeder routes connecting Vasanth Nagar Virugambakkam to the rest of Chennai.

AspectSection 65 (Departmental)Section 66 (Special)
Onward escalation pathwayADT-02 findings, if disputed, mature into DRC-01 then DRC-07; first appeal lies under Section 107 with ten per cent pre-depositADT-04 report feeds into Section 73 or 74 proceedings; final order is appealable under Section 107 on the same pre-deposit basis
Operative provisionSub-section (1) of Section 65 of the CGST Act 2017 read with Rule 101 of the CGST RulesSub-section (1) of Section 66 of the CGST Act 2017 read with Rule 102 of the CGST Rules
Authority who orders the auditCommissioner or any officer empowered by general or specific authorisation drives the audit through internal departmental staffOfficer ranked Assistant Commissioner or above, on the Commissioner's prior approval, directs an externally nominated professional
Person who conducts the examinationDepartmental proper officer either visits the registered place or summons books to the officeAn external professional, drawn from the CA or CMA pool and nominated by the Commissioner, examines records for the department
Triggering preconditionSelection on risk parameters; no satisfaction of mis-declaration is required to commenceOpinion that value declared is not correct or credit availed is not within normal limits, recorded with reasons
Initiating form and notice windowForm ADT-01 served at least fifteen working days before commencement per Rule 101(2)Form ADT-03 issued as a direction; no fifteen-day buffer is prescribed since the audit is by a nominated professional
Time limit to completeThree months from commencement, extendable by six months by the Commissioner for reasons recorded in writingNinety days for submission of report by the nominated professional, extendable by another ninety days on application
Stage at which the engagement beginsAny time during the record-retention window under Section 36, generally any complete financial yearAt any stage of scrutiny, enquiry, investigation or any other proceeding under the Act per Section 66(1)
Concluding instrumentForm ADT-02 records findings; demand if any follows separately through DRC-01 under Section 73 or Section 74Form ADT-04 records the nominated auditor's report; subsequent action proceeds under Section 73 or Section 74 as appropriate
Bar on a second audit of the same periodDepartmental audit does not preclude action under other provisions; fresh material is generally needed to revisitSpecial audit may be ordered even where Section 65 audit was earlier conducted on the same period
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
Documents Required

Documents for GST Audit Support

Share documents via WhatsApp to 9566-068-468. No office visit required for Vasanth Nagar Virugambakkam 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 Vasanth Nagar Virugambakkam, the cluster of residential, retail, small trade businesses that defines Vasanth Nagar Virugambakkam's commercial fabric.

Trigger eventDaysFormConsequence
Receipt of audit intimation in Form GST ADT-01 from the proper officer15 daysRecords preparation and place-of-business readinessAudit commences at the place of business or office of proper officer with or without taxpayer-side preparation; observations under Rule 101(4) may proceed on incomplete records
Date of commencement of audit under Explanation to Section 65(4)90 daysAudit completion by proper officerAudit must be completed within ninety days; extension up to six months by Commissioner-recorded order is the only safety valve
Conclusion of audit by the proper officer30 daysGST ADT-02 (findings communication)Proper officer must communicate findings, rights and obligations and reasons within thirty days; non-compliance vitiates the closure step
Service of ADT-01 by the proper officer15 daysRecords production at registered placeAudit commences on the date specified after the fifteen working day minimum notice; non-availability of records can trigger Section 122 proceedings for failure to maintain.
Direction for special audit by Commissioner90 daysADT-03 and audit reportNominated chartered accountant or cost accountant to submit the special audit report within ninety days extendable by another ninety days for sufficient cause shown by the auditor or the registered person.
ADT-02 closure with no demandOn due dateNo further form — file the ADT-02 in recordsClosure of departmental audit for the period covered; subsequent re-audit barred unless fresh material under Section 67 emerges
GSTR-9C self-certification mismatch with audit observationsOn due dateReconciliation note for recordMismatch flagged as audit observation under Rule 101(4); may escalate to Section 73 SCN if not reconciled
Closure of audit period for annual record retention2190 daysStatutory registers under Rule 56Books of account and statutory registers to be retained for seventy-two months from the due date of furnishing the annual return for the period, beyond which voluntary destruction is permitted unless appeal or proceeding is pending.

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

Forms Library

Forms used in this engagement

DRC-06Reply to show cause notice

Written reply by the registered person to a SCN issued in DRC-01; carries denial or admission, supporting documents and request for personal hearing

Within the time allowed in the SCN, generally thirty days Common Portal (taxpayer)
DRC-07Summary of order

Summary of the adjudication order passed under Section 73 or 74 communicating the demand confirmed; the operative document for recovery and appeal computation

Issued along with the detailed adjudication order Jurisdictional proper officer (officer-issued)
APL-01First appeal to Appellate Authority

Memorandum of first appeal before the Appellate Authority against an order under Section 73, 74 or other adjudication arising from audit; carries grounds of appeal and pre-deposit details

Within three months from the date of communication of the order; condonable by a further one month Common Portal (taxpayer) — addressed to Appellate Authority
RFD-01Refund application

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

Within two years from the relevant date under Section 54 Common Portal (taxpayer)
GSTR-1Statement of outward supplies

Monthly or quarterly statement of outward supplies — the primary source document for audit observations on tax payable, turnover declarations and B2B invoice flow

11th of the next month (monthly) or 13th of the month following the quarter (QRMP) Common Portal (taxpayer)
GSTR-3BSummary return

Monthly summary return capturing output tax, ITC availed and net tax payable — frequently the focus of audit observations on Table 4 ITC and Table 3 outward supply mismatches

20th / 22nd / 24th of the next month based on State and turnover slab Common Portal (taxpayer)
GST ADT-01Notice for conduct of audit

Statutory notice issued by the proper officer informing the registered person of the institution of audit under Section 65; carries the period of audit, place, date and the records to be made available

Not less than fifteen working days prior to conduct of audit Jurisdictional proper officer not below the rank prescribed
GST ADT-02Audit report under Section 65

Communication by the proper officer to the registered person of the findings of audit, rights and obligations and reasons for the findings; the formal closure document of departmental audit

Within thirty days of conclusion of audit Jurisdictional proper officer (officer-issued)

GST Audit Support in Vasanth Nagar Virugambakkam, Chennai 600092

Businesses registered in Vasanth Nagar Virugambakkam share the Chennai West jurisdiction, and their statutory matters route through the same Saidapet Division each time. Records we prepare for Vasanth Nagar Virugambakkam carry the geo-zone 600xx tag and coordinates 13.0528, 80.1875, which map each submission back to this locality. We keep a cycle-by-cycle record of how the Saidapet Division of the Chennai West handles Vasanth Nagar Virugambakkam filings and approvals. Every Vasanth Nagar Virugambakkam engagement we open begins with the basics: PIN 600092, the Saidapet Division, and the coordinates 13.0528, 80.1875 that anchor the locality.

Most commerce in Vasanth Nagar Virugambakkam — invoices, expenses, purchases and statutory records — eventually surfaces in the GST Audit Support working file we maintain for clients here. The residential colony mix of Vasanth Nagar Virugambakkam shapes what lands in our workpapers — a blend of residential activity and the commercial pulse around Arcot Road. Working in Vasanth Nagar Virugambakkam brings a logistical edge: proximity to Arcot Road and the Vasanth Nagar Bus Stop corridor keeps physical document handling fast. Document pickup near Arcot Road is a same-hour errand for our Vasanth Nagar Virugambakkam engagements rather than the half-day a typical Chennai client expects.

The business mix in Vasanth Nagar Virugambakkam centres on coaching, and that sector carries its own GST Audit Support quirks we plan for in advance. The coaching firms we serve in Vasanth Nagar Virugambakkam value a GST Audit Support partner who already understands their sector's compliance rhythm. For a coaching business in Vasanth Nagar Virugambakkam, the GST Audit Support scope is rarely generic; we tailor the checklist to how that sector actually transacts. The coaching character of Vasanth Nagar Virugambakkam commerce influences everything from invoice formats to the supporting documents a GST Audit Support review needs.

Document intake for Vasanth Nagar Virugambakkam clients runs over WhatsApp, so there is no office visit and no paper shuffle for a GST Audit Support engagement. The qualified-review step on every Vasanth Nagar Virugambakkam GST Audit Support file is where errors get caught before they reach the portal. Turnaround for Vasanth Nagar Virugambakkam GST Audit Support is deterministic — fixed fee, a scoped timeline, and a same-business-day acknowledgement once filed. Our Vasanth Nagar Virugambakkam GST Audit Support process is built to be predictable, documented, and on time, cycle after cycle.

Proximity to Kk Nagar means a Vasanth Nagar Virugambakkam engagement can extend across the locality cluster with no change in cadence. Group companies spread across Vasanth Nagar Virugambakkam and Kk Nagar consolidate their GST Audit Support under one engagement with us. We treat Vasanth Nagar Virugambakkam and Kk Nagar as one catchment for GST Audit Support, which keeps documentation and turnaround consistent. GST Audit Support clients in Kk Nagar are handled by the same practitioners who run our Vasanth Nagar Virugambakkam desk.

The longer we serve Vasanth Nagar Virugambakkam, the more precisely we predict where a GST Audit Support file needs attention. Each engagement in Vasanth Nagar Virugambakkam adds to a record of what the Chennai West jurisdiction expects, sharpening the next GST Audit Support file. Recurring gaps in Vasanth Nagar Virugambakkam residential records are the first thing our GST Audit Support review closes out. Because we work repeatedly across Vasanth Nagar Virugambakkam, we can benchmark a new client's GST Audit Support position against the locality norm.

Incorporating in Vasanth Nagar Virugambakkam comes with jurisdiction, registration and GST Audit Support steps that we sequence so nothing stalls the launch. Shifting principal place of business to Vasanth Nagar Virugambakkam means updating jurisdiction to the Chennai West, and we manage the paperwork end-to-end. Relocating a registered office into Vasanth Nagar Virugambakkam (PIN 600092) changes the assessing division, and we handle that GST Audit Support transition cleanly. First-time GST Audit Support for a Vasanth Nagar Virugambakkam business is where getting the basics right saves years of cleanup later.

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Expert Guide

GST Audit Support in Vasanth Nagar Virugambakkam — Complete Guide

For Vasanth Nagar Virugambakkam 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 Vasanth Nagar Virugambakkam, Chennai

Section 65 departmental audit and Section 66 special audit representation for Vasanth Nagar Virugambakkam 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 Vasanth Nagar Virugambakkam — Section 65 and Section 66 Expert

A dedicated GST audit consultant in Vasanth Nagar Virugambakkam 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 Vasanth Nagar Virugambakkam

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 Vasanth Nagar Virugambakkam — Above ₹5 Crore Turnover

For Vasanth Nagar Virugambakkam 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 Vasanth Nagar Virugambakkam. WhatsApp documents — we begin within 24 hours. From ₹5,000/one-time. Free consultation.
WhatsApp for Free Consultation Call @ 9566-068-468
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Key Facts — GST Audit Support in Vasanth Nagar Virugambakkam
Section 65 departmental audit handled end-to-end for Vasanth Nagar Virugambakkam 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 Vasanth Nagar Virugambakkam 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 Vasanth Nagar Virugambakkam
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 GST applicable on transactions covered by Schedule III?

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.

Is Section 17(5)(b) blocked credit absolute on food-and-beverages?

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.

After GSTIN cancellation, can the department still call for records on audit?

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.

What is Form ADT-04?

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.

Can audit findings under ADT-02 lead directly to Section 74 proceedings?

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.

What is the pre-deposit for Section 107 appeal against an audit-led demand?

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 Vasanth Nagar Virugambakkam clients want to know before signing: On the ground in Vasanth Nagar Virugambakkam, in the residential colony micro-market of Vasanth Nagar Virugambakkam.

Expert Guide

A complete walkthrough — Gst Audit Support

Reading this guide locally — Across Vasanth Nagar Virugambakkam, in the residential colony micro-market of Vasanth Nagar Virugambakkam.

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.

Common audit findings

Reverse-charge under Sections 9(3) and 9(4) — self-invoice gaps

The second-most-common audit finding is missed reverse-charge — supplies where the recipient is liable to pay tax under Section 9(3) (notified categories — GTA without forward-charge election, legal services, sponsorship, services by directors, etc.) or Section 9(4) (supplies from unregistered to registered persons in notified categories for real-estate developers under Notification 07/2019-CT(R) read with 03/2019-CT(R)). Section 31(3)(f) requires the recipient to issue a self-invoice; many registered persons miss this step. The audit-team computes the missed output liability under reverse-charge, the corresponding ITC eligibility (subject to time-limit under Section 16(4)), and the interest under Section 50. Voluntary disclosure via DRC-03 is the standard close-out.

Classification and rate-of-tax disputes

The third-recurrent audit finding is classification and rate-of-tax. The GST rate structure across the rate notifications (Notification 01/2017-CT(R) and amendments, Notification 11/2017-CT(R) for services) contains thousands of HSN-and-SAC line items with rates from nil to 28%; classification borderlines are inherent. Audit-team challenges typically focus on: dual-rate items (5%/12%/18% pharmaceutical formulations, footwear, restaurants), composite versus mixed supplies under Section 8 (where the principal-supply classification determines the rate), and works-contract versus pure services classification. The Section 97 Advance Ruling mechanism offers a forward-looking certainty path; for historical classifications, the response is to cite the CBIC circulars (e.g. Circular 164/20/2021-GST on services classification clarifications) and contemporaneous trade-practice evidence.

Place-of-supply errors and IGST versus CGST/SGST

Place-of-supply errors are the fourth common finding — typically where the registered person charged CGST/SGST (intra-State) when the place of supply under Sections 10 to 13 IGST Act was inter-State (requiring IGST), or vice versa. Section 77 of the CGST Act provides a corrective mechanism — where tax was paid under one head but is actually payable under another, the wrongly-paid tax can be claimed as refund and the correctly-payable tax should be paid; the registered person is not penalised, only interest under Section 50 may apply. Audit teams sometimes overlook Section 77 and compute full short-payment additions; citing Section 77 with documented evidence of the corresponding refund-eligible head closes the issue at audit stage.

Pre-audit preparation

Document marshalling on receipt of ADT-01

Upon receipt of Form ADT-01, the registered person's first task in the fifteen-day window is structured document marshalling. The recommended sequence is: (i) compile the full year's GSTR-1, GSTR-3B, GSTR-2A / 2B downloads; (ii) compile GSTR-9 and GSTR-9C with the underlying reconciliation working papers; (iii) compile sales register, purchase register and stock register from the accounting system; (iv) compile bank statements and cash-book extracts; (v) compile e-way bill summaries; (vi) compile reverse-charge self-invoice register under Section 31(3)(f); (vii) compile Rule 42 / 43 ITC apportionment working papers; (viii) compile statutory audit and tax audit reports for the corresponding financial year. This structured marshalling enables the audit team to verify systematically and shortens the audit cycle materially.

Internal reconciliation walkthrough

Before the audit-team's arrival, the registered person should conduct an internal reconciliation walkthrough — replicating the audit-team's likely interrogation map. The walkthrough should cover: GSTR-1 outward supply versus books turnover; GSTR-3B Table 3.1 versus GSTR-1 invoice-summary; GSTR-3B Table 4(A) ITC claimed versus GSTR-2A / 2B vendor uploads; GSTR-9 Tables 4 to 8 versus GSTR-1 and GSTR-3B aggregates; GSTR-9C Tables 5, 7, 9, 12 to 14 versus audited financial statements. Any variance identified at the walkthrough is an opportunity for voluntary DRC-03 payment before the audit-team formalises it; voluntary disclosure during the walkthrough phase typically attracts no penalty under Section 73(5) read with Section 73(6).

Engagement of representation counsel

For audits of even moderate complexity, engagement of a representation counsel — a Chartered Accountant with GST practice depth, or a tax advocate for procedural-rights-heavy cases — is the standard professional practice. The counsel's role is to mediate communication with the audit team, draft formal responses to audit observations, attend personal hearings, and prepare voluntary-disclosure computations where applicable. The Section 116 representation framework under the CGST Act permits authorised representatives — relatives, employees, advocates, Chartered Accountants, Cost Accountants, and Company Secretaries — to appear before the proper officer. The OECD Forum on Tax Administration documents counsel-engagement as a standard taxpayer-rights practice across mature tax jurisdictions.

Representation rights under Section 75

Bound-by-appellate-decisions principle under Section 75(11)

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.

Opportunity of being heard under Section 75(4)

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.

Multiple adjournments and Section 75(5)

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.

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

Glossary

Plain-English glossary for this service

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.

Best-judgment assessment

Best-judgment assessment is the framework under Section 62 or Section 63 by which the proper officer, where a registered person fails to furnish returns or where an unregistered person is liable, assesses the tax liability to the best of his judgment. Audit non-cooperation can be a trigger for invoking Section 62.

Cost of Non-Compliance

Real-world penalty exposure

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

ScenarioBase taxInterestPenaltyTotal
Section 17(5) blocked credit on motor vehicles ₹6,00,000 availed for two years; identified at Section 65 audit₹1,08,000₹29,160 (18% over 18 months)₹10,800 (10% of tax under Section 73(9))₹1,47,960
Table 8 GSTR-9 mismatch ₹22,00,000 between GSTR-2A and ITC availed; audit-flagged supplier-default segment₹3,96,000₹1,06,920 (18% over 18 months)₹39,600 (10% under Section 73(9) post-Suncraft defence)₹5,42,520
Section 16(4) outer-date breach on ITC of ₹12,00,000 availed in October following the financial year₹12,00,000 (reversal)₹2,16,000 (18% over 12 months)₹1,20,000 (10% under Section 73(9))₹15,36,000
Cross-charge under Section 25(4) of ₹28,00,000 for inter-state support functions missed; audit-detected₹5,04,000 (revenue-neutral after recipient ITC)₹1,36,080 (18% over 18 months)Nil (revenue-neutrality)₹1,36,080
Section 9(4) reverse charge on unregistered purchases not discharged in three pre-Notification 7/2019 periods₹1,40,000₹37,800 (18% over 18 months)₹14,000 (10% under Section 73(9))₹1,91,800
E-invoicing under Notification 10/2023 missed for six months by a ₹6 crore turnover supplier; audit-flaggedNil (invoice substance compliant)Nil₹25,000 (Section 122(3) per invoice subject to cap)₹25,000

How Vasanth Nagar Virugambakkam businesses typically avoid these: On the ground in Vasanth Nagar Virugambakkam, the business activity radiating outward from Vasanth Nagar Park and nearby commercial pockets; for the professional and salaried population of Vasanth Nagar Virugambakkam navigating personal-tax and home-office GST.

By Industry

Industry-specific patterns in Vasanth Nagar Virugambakkam

How the local trade mix shapes this — Across Vasanth Nagar Virugambakkam, the business activity radiating outward from Vasanth Nagar Park and nearby commercial pockets.

Retail
Common issue: Multi-outlet retail chains under audit face Section 65 queries on aggregate-turnover computation under Section 2(6) where PAN-wise consolidation across States surfaces inter-State stock transfers booked without IGST. Schedule I treats stock transfers between distinct persons (different GSTINs of the same PAN) as supply, and audit teams compute the omitted IGST as suppressed liability.
How we handle it: Reconcile branch transfer registers to outward GSTR-1 disclosures and inward GSTR-2A appearance at the recipient branch. Where Schedule I supplies were missed, voluntarily disclose via DRC-03 with the offsetting ITC claim at the recipient branch in the same audit cycle, leveraging Section 75(13) on simultaneous remedies to avoid cascading.
Small Trade
Common issue: Micro-traders below ₹40 lakh / ₹1.5 crore composition threshold who voluntarily registered face Section 65 audits where the regular-scheme compliance overhead has been poorly maintained — particularly GSTR-2B reconciliation and Rule 42 / Rule 43 ITC reversals. The audit team treats poorly-documented ITC as ineligible and the cumulative reversal can be sizable.
How we handle it: For ongoing voluntary registrations, evaluate switching to composition under Section 10 (1% goods / 5% restaurant / 6% other services) at the next financial year via CMP-02. For the audit period, reconstruct ITC working papers vendor-wise; voluntarily reverse unsubstantiated ITC via DRC-03 to close the audit cycle without SCN escalation.
Residential
Common issue: Individual professionals (residential-area practitioners — architects, consultants, freelance professionals) under Section 65 audit face common-use ITC apportionment issues where residence-cum-office premises generate mixed personal and business utility bills, rent and broadband. Rule 42 apportionment is rarely documented contemporaneously, and audit teams treat full ITC claimed as ineligible.
How we handle it: Adopt a defensible area-based or usage-time-based apportionment for residence-cum-office ITC; document the policy in a contemporaneous note. For the audit period, voluntarily reverse the unsupported ITC fraction via DRC-03 with interest under Section 50; for forward periods, segregate office-only invoices (business broadband, dedicated DG-set) to maximise eligible ITC.
Coaching
Common issue: Coaching institutes under audit face faculty-cost ITC ineligibility issues where visiting faculty raise composite invoices with travel and lodging components. Section 17(5) blocks ITC on motor-vehicle and certain services unless used for specified purposes; the audit team disallows the entire composite invoice ITC unless the faculty invoice is structured to isolate the consultancy component.
How we handle it: Issue faculty engagement contracts specifying separate fee, reimbursable travel and reimbursable lodging components; require faculty to raise GST invoices accordingly with consultancy element under SAC 9992 (taxable at 18% with ITC eligibility) and pure-reimbursement components under separate debit notes.
Logistics
Common issue: Courier and last-mile logistics players under audit face Section 65 reconciliation between e-way bill data, GSTR-1 outward supplies, and FASTag / toll-data trails. Where consignment movements appear on e-way bill portal but are missed in GSTR-1, the audit team treats the gap as suppressed turnover and proposes Section 74 fraud framing.
How we handle it: Reconcile e-way bill download (EWB-01 generated and received) monthly to GSTR-1; preserve consignor declarations under Rule 138 for inter-State movements. Where genuine gaps exist (e.g. consignment cancelled but e-way bill not voided), document the cancellation under Rule 138(9) and voluntarily disclose any residual revenue impact through DRC-03.
Case Studies

Anonymised engagements we have handled

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

Section 74 downgradeJewellery

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

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

Section 65 audit defended on stock variance for a {{area_name}} FMCG distributor

Issue: An FMCG distributor in {{area_name}} faced an ADT-01 audit alleging a stock variance of approximately twenty-four lakh rupees between Section 35 records and the physical-stock register at audit visit, with a proposed deemed-supply demand of approximately four lakh thirty thousand rupees.
Approach: We reconciled the stock variance against in-transit goods, sales-return ageing under Section 34 credit-note treatment, and damaged-stock write-offs supported by insurance claim records. Section 17(5)(h) blocked credit on goods lost, stolen or destroyed was acknowledged and reversed through DRC-03 for the relevant portion.
Outcome: ADT-02 confined the deemed-supply demand to seventy-eight thousand rupees on the genuinely written-off goods; the bulk of stock variance was reconciled; the matter closed within five months.
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.

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

Client Reviews

What Vasanth Nagar Virugambakkam 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 — Vasanth Nagar Virugambakkam

Common questions from Vasanth Nagar Virugambakkam clients. Call 9566-068-468 for specific queries.

Section 65 audit is conducted at the principal place of business as registered in REG-06. If the audit covers transactions of branches (additional places of business), the records of those branches must be produced at the principal place or made accessible to the audit team. Vasanth Nagar Virugambakkam businesses with branches outside Tamil Nadu must coordinate branch records to the audit venue.
If the registered person does not accept the findings or pay the short-paid tax with interest through DRC-03, the proper officer issues a show-cause notice in DRC-01 under Section 73 (no fraud) or Section 74 (fraud/wilful misstatement). The taxpayer then has 30 days to file DRC-06 reply. Failing satisfactory reply, an adjudication order is passed under Section 73(9) or 74(9) creating demand.
Yes. Along with Vasanth Nagar Virugambakkam, we serve Arcot Road Virugambakkam and the wider Chennai West belt for GST Audit Support. Wherever you are in this part of Chennai, the process and our 9566-068-468 line stay the same.
Recurring findings include — ITC mismatch between GSTR-2B and GSTR-3B, Section 17(5) blocked credits wrongly availed (motor vehicles for personal use, food and beverages, club memberships), RCM not paid on advocate fees and GTA, e-way bill missing for consignments above ₹50,000, e-invoice non-compliance for taxpayers above ₹5 crore AATO, HSN summary errors in GSTR-1 Table 12, and Schedule III adjustments not made for related-party transactions.
Where the taxpayer accepts the findings in ADT-02, the short-paid tax along with interest under Section 50 (and any applicable penalty) is voluntarily paid through Form DRC-03 on the GST portal. Reference to the audit ARN is recorded in DRC-03. The proper officer then passes the closure order in ADT-04 noting that the matter has been settled.
Not sure whether GST Audit Support applies to you? Call 9566-068-468 and describe your situation — we will tell you plainly whether you need it, when, and what it involves, before you spend anything. Many Vasanth Nagar Virugambakkam enquiries start exactly this way.
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.
Yes. GST audit is GSTIN-wise — each registration has its own books, returns and assessment. A Tamil Nadu GSTIN of a multi-state business is audited separately from its Karnataka or Telangana GSTIN by the respective state's CGST or SGST authority. Records must therefore be maintained GSTIN-wise even where the underlying ERP is consolidated.
Yes. We do not disappear after filing — Vasanth Nagar Virugambakkam clients can come back to us for follow-up questions, notices or renewals tied to their GST Audit Support. Ongoing support is part of how we work, not a paid extra for routine queries.
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.
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.
Delays in statutory work can mean penalties, interest or blocked services that usually cost far more than acting on time. For Vasanth Nagar Virugambakkam clients we track the relevant due dates and remind you in advance so GST Audit Support stays on schedule. Call 9566-068-468 if you suspect you have already missed a deadline.
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.
Yes. ADT-02 must record findings with reasons; Section 66(6) expressly mandates a hearing opportunity before special audit material is used in proceedings; and any DRC-01 SCN must give 30 days for DRC-06 reply with personal hearing. Courts have consistently set aside audit-driven demands where the taxpayer was not given proper opportunity to be heard.
Section 36(1) read with Rule 56(15) recognises electronic records — accounting software ledgers, e-invoice IRN logs, e-way bill register and digital purchase registers. The audit team typically requests Tally backups, Excel registers, GSTR-2B downloads and bank statement PDFs for the audit period. Records must be authentic, complete and auditable in their electronic form.
Section 66(2) requires the nominated auditor to submit the special audit report within 90 days of the ADT-03 order. The Assistant Commissioner may, on application by the auditor or the registered person and on reasonable grounds, extend the period by a further 90 days — taking the maximum to 180 days from the ADT-03 order date.
GST Audit Support near Vasanth Nagar Virugambakkam:

Our GST Audit Support clients in Vasanth Nagar Virugambakkam are spread right across the locality — along Vanniyar Street, 3rd Main Road, Gandhi Road, Gandhi nagar main Road and Indira Gandhi Road, and through the Arcot Road, Kaliamman Koil Street, Munusamy Salai and Rajamannar Salai business stretches — so wherever your premises sit, expert help is close by.

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

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