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Velachery it residential retail mall hub businesses · GST Audit Support specialists

GST Audit Support for Velachery (PIN 600042)

End-to-end GST Audit Support for Velachery it residential retail mall hub establishments — with a documented, audit-ready process

GST Audit Support for it services businesses in Velachery near Phoenix Marketcity with on-time portal submission and full statutory reconciliation. Call 9566-068-468.

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Quick Answer

What are the types of GST audit under the CGST Act in Velachery, Chennai?

There are three categories. First, departmental audit under Section 65 conducted by the Commissioner or an authorised officer at the registered person's place of business. Second, special audit under Section 66 ordered by an Assistant Commissioner (with prior approval) and conducted by a Chartered Accountant or Cost Accountant nominated by the Commissioner. Third, self-certified reconciliation through GSTR-9C which a registered person above ₹5 crore aggregate turnover files alongside GSTR-9 from FY 2020-21 onwards.

Transparent Pricing

GST Audit Support in Velachery — 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 Velachery Clients Choose FilingPro

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

Section 107 First Appeal Filed

Where DRC-01 SCN escalates to a Section 73(9) or 74(9) demand order, Section 107 appeal is filed within 3 months with 10% pre-deposit. Personal hearing represented by qualified professionals.

15+ Years Chennai Audit Experience

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

ADT-01 Notice Handled End-to-End

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

On-Site Audit Representation

For audits conducted at the registered principal place of business, FilingPro consultants are present throughout — answering queries, producing records and protecting against adverse interpretations on the spot.

Table 8 GSTR-9 Reconciliation

Table 8 of GSTR-9 — the reconciliation between GSTR-2A/2B and ITC availed in GSTR-3B — prepared in advance with documentary backup. Variances explained before audit team raises queries.

Section 17(5) Workings Pre-Disclosed

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

Key Benefits

What Velachery Clients Get

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

Multi-State GSTIN Audit Coordination
For Velachery headquartered businesses with branches outside Tamil Nadu, GSTIN-wise records produced at the principal place of business — joint CGST + SGST audit handled under one engagement.
GSTR-9C Self-Certification Without Surprises
For Velachery businesses above ₹5 crore turnover, GSTR-9C reconciliation between audited financials and GSTR-9 prepared and self-certified well before 31 December — no Table 8 mismatch, no HSN summary gap.
Confidential Audit Defence
Audit working papers, ADT-02 findings and reconciliation evidence stored under access-controlled channels. Velachery clients' audit data is never shared with third parties or used for cross-marketing.
Audit Closed Without Demand
Where findings are minor and accepted, voluntary payment via DRC-03 closes the audit at ADT-04 stage. Velachery 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).
Comparison

Section 65 (Departmental) vs Section 66 (Special)

Why this matters here — In Velachery, the business activity radiating outward from Phoenix Marketcity and nearby commercial pockets; with quick access via Velachery MRTS and feeder routes connecting Velachery to the rest of Chennai.

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

Documents for GST Audit Support

Share documents via WhatsApp to 9566-068-468. No office visit required for Velachery 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 — In Velachery, the cluster of it services, retail, hospitality businesses that defines Velachery'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.
Reconciliation gap on Table 8 of GSTR-9 identified during audit preparation30 daysDRC-03 voluntary paymentVoluntary payment under Section 73(5) before issuance of SCN insulates against penalty leviable under Section 73(9)
Direction for special audit issued in Form GST ADT-0390 daysNominee auditor report to Assistant CommissionerNominee chartered accountant or cost accountant must submit audit report within ninety days; extension up to a further ninety days on material and sufficient reasons
GSTR-9C self-certification mismatch with audit observationsOn due dateReconciliation note for recordMismatch flagged as audit observation under Rule 101(4); may escalate to Section 73 SCN if not reconciled

Deadline pressure points we see in Velachery: For Velachery engagements specifically — for Velachery IT-services firms managing export-LUT cycles alongside payroll and TDS.

Forms Library

Forms used in this engagement

GST ADT-01Notice for conduct of audit

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

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

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

Within thirty days of conclusion of audit Jurisdictional proper officer (officer-issued)
GST ADT-03Direction for special audit

Direction issued by the proper officer, with prior approval of the Commissioner, to the registered person to get his records examined and audited by a chartered accountant or cost accountant nominated by the Commissioner

Issued during scrutiny, inquiry, investigation or other proceedings at any stage Officer not below the rank of Assistant Commissioner with Commissioner approval
GST ADT-04Communication of findings of special audit

Communication by the proper officer to the registered person of the findings of the special audit conducted under Section 66; carries the nominee auditor's observations and the officer's view

After receipt of special audit report from nominee auditor Jurisdictional proper officer (officer-issued)
GSTR-9Annual return

Consolidated annual return capturing outward and inward supplies, ITC availed and reversed, taxes paid and demands/refunds; the primary statutory return on which audit observations are anchored

On or before 31 December of the year following the financial year Common Portal (taxpayer)
GSTR-9CReconciliation statement

Self-certified reconciliation between the value of supplies declared in the annual return and the audited annual financial statement, along with reconciliation of tax paid and ITC

Filed along with GSTR-9 by 31 December of the year following the financial year, where turnover exceeds five crore rupees Common Portal (self-certified by registered person)
DRC-01AIntimation of tax ascertained as payable

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

Issued before formal SCN under Section 73 or 74; reply within the time allowed Jurisdictional proper officer (officer-issued, taxpayer responds Part B)
DRC-03Voluntary payment intimation

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

At any time before issuance of SCN or within the period allowed under the SCN Common Portal (taxpayer)

GST Audit Support in Velachery, Chennai 600042

Velachery (PIN 600042) falls under the Mylapore Division of the Chennai South, the jurisdiction that handles statutory matters for businesses at this PIN. Because PIN 600042 sits inside the Chennai South jurisdiction, the handling office for Velachery stays consistent across years, which matters when filings or approvals span cycles. We keep a cycle-by-cycle record of how the Mylapore Division of the Chennai South handles Velachery filings and approvals. Businesses registered in Velachery share the Chennai South jurisdiction, and their statutory matters route through the same Mylapore Division each time.

Velachery sustains a very high flow of commerce for a it residential retail mall hub locality, and that flow is the raw material for the GST Audit Support files we close here. Each GST Audit Support cycle for Velachery reflects its commercial rhythm — invoices generated near Vijayanagar, expenses routed through the Velachery MRTS freight network. Most commerce in Velachery — invoices, expenses, purchases and statutory records — eventually surfaces in the GST Audit Support working file we maintain for clients here. Commercial activity in Velachery runs very high, so GST Audit Support volumes scale through peak months and we staff the Velachery desk accordingly.

The business mix in Velachery centres on it services, and that sector carries its own GST Audit Support quirks we plan for in advance. For a it services business in Velachery, the GST Audit Support scope is rarely generic; we tailor the checklist to how that sector actually transacts. The it services firms we serve in Velachery value a GST Audit Support partner who already understands their sector's compliance rhythm. it services units around Velachery share recurring GST Audit Support patterns — input-credit timing, vendor reconciliation, and sector-specific documentation.

Working papers for Velachery GST Audit Support engagements stay archived and retrievable, which makes any later notice or query straightforward to answer. The qualified-review step on every Velachery GST Audit Support file is where errors get caught before they reach the portal. Our Velachery GST Audit Support process is built to be predictable, documented, and on time, cycle after cycle. The Velachery GST Audit Support workflow is documented end-to-end: WhatsApp document intake, a working file, qualified review, and a filed acknowledgement back to you.

Coverage from Velachery naturally extends to Kotturpuram, so group entities across the area share one GST Audit Support workflow. We treat Velachery and Kotturpuram as one catchment for GST Audit Support, which keeps documentation and turnaround consistent. Businesses straddling Velachery and Kotturpuram get a single GST Audit Support point of contact rather than two. GST Audit Support clients in Kotturpuram are handled by the same practitioners who run our Velachery desk.

Each engagement in Velachery adds to a record of what the Chennai South jurisdiction expects, sharpening the next GST Audit Support file. The GST Audit Support mistakes we see most in Velachery are avoidable with disciplined intake, which our checklist enforces. Patterns we track for Velachery include it services documentation gaps, timing mismatches, and the questions the Mylapore Division tends to raise. Because we work repeatedly across Velachery, we can benchmark a new client's GST Audit Support position against the locality norm.

For a new business incorporating in Velachery or shifting its principal place of business here, GST Audit Support setup is one of the first things to get right. A startup setting up near Phoenix Marketcity in Velachery gets a GST Audit Support foundation built for the Mylapore Division from day one. Relocating a registered office into Velachery (PIN 600042) changes the assessing division, and we handle that GST Audit Support transition cleanly. When a Pallikaranai business expands into Velachery, we extend its GST Audit Support setup to PIN 600042 without disruption.

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Expert Guide

GST Audit Support in Velachery — Complete Guide

At FilingPro we treat GST audit support as a continuous record-retention discipline, not a reactive scramble. Section 35 books, Section 36 6-year retention, monthly GSTR-2B downloads, RCM register, e-invoice IRN logs and Section 17(5) workings — all maintained through the year so that an ADT-01 notice can be answered with documentary completeness rather than reconstruction.

GST Audit Support in Velachery, Chennai

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

A dedicated GST audit consultant in Velachery 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 Velachery

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 Velachery — Above ₹5 Crore Turnover

For Velachery 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 Velachery. WhatsApp documents — we begin within 24 hours. From ₹5,000/one-time. Free consultation.
WhatsApp for Free Consultation Call @ 9566-068-468
From ₹5,000/one-time
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Key Facts — GST Audit Support in Velachery
Section 65 departmental audit handled end-to-end for Velachery 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 Velachery 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 Velachery
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.
What does Form ADT-02 set out at the close of a departmental audit?

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.

What is Form ADT-03 in GST?

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.

Within how many months must a Section 65 audit be completed?

Section 65(4) requires completion within three months from the date of commencement. The Commissioner may extend the period by a further six months for reasons recorded in writing, taking the outer limit to nine months in extended cases.

What is the time limit for a Section 66 special audit report?

Section 66(2) requires the nominated Chartered Accountant or Cost Accountant to submit the audit report within ninety days. The period is extendable by another ninety days on application by the auditor or on the department's own motion for sufficient reasons.

Who bears the auditor's professional fee under Section 66?

Under Section 66(5) the Commissioner determines and discharges the remuneration of the nominated Chartered Accountant or Cost Accountant. The registered person carries no fee burden for the special-audit professional, although internal representation costs remain to the taxpayer's account.

Has GSTR-9C self-certification continued to apply for the financial years since 2020-21?

Yes. Beginning the 2020-21 financial year, taxpayers crossing the five-crore aggregate-turnover mark in any year self-certify the reconciliation statement. Earlier external certification by a Chartered Accountant was dispensed with by the Finance Act 2021 amendments to Section 44.

What Velachery clients want to know before signing: For Velachery engagements specifically — around the Phoenix Marketcity catchment of Velachery.

Expert Guide

A complete walkthrough — Gst Audit Support

Reading this guide locally — In Velachery, in the it residential retail mall hub micro-market of Velachery.

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

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.

Audit versus assessment versus inspection

Audit under Section 65 or 66 is conceptually distinct from assessment under Sections 61 (scrutiny of returns) and 62 (best-judgement assessment of non-filers) and from inspection / search / seizure under Section 67. Scrutiny under Section 61 is a desk-review of returns by the proper officer who issues ASMT-10 on discrepancies; the registered person responds in ASMT-11; closure or escalation follows. Audit is broader — Section 65(5) permits examination of the books, returns, statements, declarations and other documents to verify correctness of turnover declared, taxes paid, refund claimed and ITC availed, plus assessment of compliance with the Act. Inspection under Section 67 is targeted enforcement upon reason-to-believe of tax evasion and is invasive — premises access, seizure of records and goods. The OECD Forum on Tax Administration's compliance-pyramid model recommends graduated escalation from desk review to field audit to inspection, and the Indian framework broadly mirrors that design.

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.

Post-audit options

Settlement under Section 84 and amnesty schemes

Section 84 of the CGST Act provides for the continuance and validation of certain recovery proceedings; it does not provide a formal settlement scheme akin to the income-tax Settlement Commission framework which existed pre Finance Act 2021. However, the GST Council has periodically recommended amnesty schemes for specific compliance categories — Notification 03/2023-CT and the surrounding family of notifications on late-fee waiver, the GSTR-9 late-fee amnesty, the registration-revocation amnesty under Notification 03/2023-CT, and the periodic Sabka Vishwas (Legacy Dispute Resolution) Scheme equivalent for legacy excise / service tax cases. The registered person facing an adverse audit closure should monitor GST Council recommendations (47th Chandigarh, 50th, 53rd and subsequent meetings) for amnesty windows that may offer settlement at reduced penalty quantum. The OECD Forum on Tax Administration recognises amnesty-and-voluntary-disclosure programmes as compliance-architecture tools.

Voluntary DRC-03 closure

The simplest post-audit option, where the registered person broadly accepts the ADT-02 findings, is voluntary closure through DRC-03 payment under Section 73(5). DRC-03 is filed online through the GST portal; the registered person specifies the tax, interest and (where applicable) penalty quantum and the period to which the payment relates. Section 73(6) bars subsequent SCN on the amount paid. The Form DRC-04 acknowledgement is the conclusive evidence of voluntary closure. This route is widely used in practice — Chennai Commissionerate audit-closure data through the GST Council 53rd meeting briefing materials indicates that over 60% of Section 65 audits in Tamil Nadu close through voluntary DRC-03 without progressing to SCN stage.

SCN response and contested adjudication

Where one or more ADT-02 findings are disputed, the registered person prepares for the SCN under Section 73 or Section 74. The SCN response should be filed within thirty days of receipt of DRC-01; extensions are available under Section 73(8) or 74(8). The response should address each allegation with: (i) the factual position; (ii) the legal position with cited provisions and circulars; (iii) cited case law (Goetze, Bharti Airtel, Suncraft Energy, Aap and Co, GKN Driveshafts, Kranti Associates, Pradeep Goyal, Tapas Dutta — only where load-bearing); (iv) the quantum-mitigation argument (Section 73 versus Section 74 framing, limitation, computational errors). The personal-hearing under Section 75(4) is the consolidation step. The DRC-07 order then issues; first appeal under Section 107 follows for adverse outcomes.

Section 65 departmental audit framework

Audit completion timeline under Section 65(4)

Section 65(4) requires that the audit under Section 65 shall be completed within three months from the date of commencement of audit. The Commissioner is empowered to extend this period by a further six months for reasons recorded in writing; the maximum total audit-cycle is therefore nine months from commencement. 'Commencement of audit' is defined in the Explanation to Section 65(4) as the date on which records and documents called for by the tax authorities are made available by the registered person, or the actual institution of audit at the place of business, whichever is later. This definition is significant for the registered person — timely document submission tightens the audit timeline and prevents prolonged uncertainty; the OECD Forum on Tax Administration best-practice benchmarks similarly emphasise audit-cycle time as a taxpayer-rights consideration.

Powers of the audit team under Section 65(5) and Section 65(6)

Section 65(5) empowers the audit team to verify the documents, ascertain the correctness of turnover declared, exemptions and deductions claimed, rate of tax applied, ITC availed and utilised, refund claimed, and other relevant compliance matters. The team can examine any of these dimensions and require any explanation. Section 65(6) imposes a corresponding obligation on the registered person to afford the necessary facility to verify the books of account, statements and other documents called for, and to furnish information and render assistance for the timely completion of the audit. Reasonable cooperation is the registered person's first-line defence — obstruction or non-cooperation can trigger Section 71 access provisions and escalate the matter into Section 67 inspection territory.

Initiation under Section 65(1) and ADT-01 intimation

Section 65(1) of the CGST Act empowers the Commissioner, or any officer authorised by general or specific order, to undertake audit of any registered person for such period, at such frequency and in such manner as may be prescribed. Rule 101(2) of the CGST Rules read with Section 65(3) requires that the registered person be given not less than fifteen working days prior notice of audit through Form GST ADT-01. The ADT-01 intimation specifies the period proposed to be audited (typically one financial year, occasionally a longer span) and the documents to be made available — books of account, invoices, declarations, returns, GSTR-9C reconciliation statement, internal-audit reports if any. The fifteen-day window is the registered person's opportunity to gather records and seek extension on documented grounds; Rule 101(3) implicitly contemplates such extensions where genuinely warranted.

Section 66 special audit by CA / CMA

Procedural sequence under Section 66(2) to 66(5)

Once the Section 66(1) opinion is formed and Commissioner's approval obtained, Section 66(2) requires the nominated Chartered Accountant or Cost Accountant to submit a report duly signed and certified, in such form as prescribed (Form ADT-04), within ninety days; this period can be extended by a further ninety days on application by the registered person or the CA/CMA, with the Commissioner's permission. Section 66(3) requires that the registered person be given an opportunity of being heard in respect of any material gathered on the basis of the special audit and proposed to be used in any proceeding against him. Section 66(4) clarifies that the expenses of the examination and audit, including remuneration of the CA/CMA, shall be determined and paid by the Commissioner. Section 66(5) preserves the proper officer's power to take further proceedings (SCN under Section 73 / 74) on the basis of the special audit findings.

Independence of Section 66 from prior audits or returns acceptance

Section 66(6) is a critical safeguard from the revenue's perspective — it provides that nothing in Section 66 shall be construed to debar the registered person from filing returns or paying tax, or to debar the proper officer from taking any action against the registered person under any other provision. The provision is non-derogating; a Section 66 special audit can be invoked even after a Section 65 departmental audit has been completed, where the proper officer forms a fresh opinion on value or credit complexity. Comparative jurisprudence in pre-GST excise (similar provision in Section 14A of the Central Excise Act before its omission) and service tax (Section 72A of the Finance Act 1994) had similar non-derogation features. The registered person's defence at the Section 66 stage rests primarily on the Section 75 opportunity-of-being-heard and the nature-of-complexity threshold.

Comparative framework — special audit in income tax and GST

The income-tax framework has a parallel under Section 142(2A) of the Income Tax Act 1961 — special audit can be directed where the Assessing Officer, having regard to the nature and complexity of the accounts, the volume of accounts, doubts about the correctness of the accounts, multiplicity of transactions in the accounts or specialised nature of business activity, is of the opinion that it is necessary in the interests of revenue. Pre-GST excise had Section 14A; service tax had Section 72A. The architectural unity across these provisions is that special audit is a complexity-triggered intervention requiring a substantive opinion plus a procedural safeguard. The OECD Forum on Tax Administration documents a similar 'specialist audit' tier in several mature tax jurisdictions, reserved for complex high-revenue cases.

What Velachery clients usually ask next: For Velachery engagements specifically — for Velachery IT-services firms managing export-LUT cycles alongside payroll and TDS.

Glossary

Plain-English glossary for this service

Special audit

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

ADT-01 notice

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

ADT-02 closure

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

ADT-03 direction

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

Audit period

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

Pre-ADT-02 window

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

Rule 56 records

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

Six-year retention

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

Records walkthrough

Records walkthrough is the practitioner-led structured presentation of statutory registers, reconciliations and working notes to the audit officer at the commencement of audit, designed to substitute an unstructured document-request cycle and reduce overall audit duration.

Adverse finding

Adverse finding is an observation in the audit officer's draft note or in the formal ADT-02 alleging short-payment of tax, excess availment of input tax credit, wrong claim of refund or other contravention, carrying with it a subsequent demand under Section 73 or Section 74 if the tax with interest is not voluntarily paid.

Voluntary DRC-03

Voluntary DRC-03 is a payment of tax with interest made by the registered person on his own ascertainment under Section 73(5) or Section 74(5), filed in Form DRC-03 on the common portal, with the procedural advantage that no penalty under Section 73(9) or reduced penalty under Section 74(5) applies if the payment is made before issuance of notice.

Table 8 reconciliation

Table 8 reconciliation is the working file built between the auto-populated GSTR-2A or 2B based ITC in Table 8A of GSTR-9 and the ITC availed and reported by the registered person in Table 8B and 8C, with the residual variance disclosed in Table 8D and an explanation parked in Table 8E or 8F.

Cost of Non-Compliance

Real-world penalty exposure

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

ScenarioBase taxInterestPenaltyTotal
Section 65 audit transitioning into Section 74 SCN of ₹26,00,000; downgraded to Section 73 on Kranti Associates ground₹26,00,000₹7,02,000 (18% over 18 months)₹2,60,000 (10% under Section 73(9) instead of 100% under Section 74(9))₹35,62,000
Section 107 appeal pre-deposit on ADT-02 maturing into ₹19,00,000 demand for restaurant chain₹19,00,000 (under dispute)Computed on confirmation10% subject to confirmationPre-deposit: ₹1,90,000
Section 122(2)(b) penalty proposed at audit on contractor for supplier-default ITC; defence sustainedReversal of ₹2,30,000 only₹41,400 (18% over 12 months)Nil (Section 122(2)(b) dropped on Diya Agencies)₹2,71,400
Stock variance ₹24,00,000 at audit visit; Section 17(5)(h) reversal of ₹78,000 on written-off goods₹78,000 (reversal only)₹14,040 (18% over 12 months)₹7,800 (10% under Section 73(9))₹99,840
Section 129 penalty exposure on six e-way bill defective consignments for cement transporter₹47,000 (on ₹2,60,000 value)Not applicable to Section 129₹94,000 (200% of tax under Section 129(1)(a) for unregistered owner)₹1,41,000
OIDAR services to overseas recipients ₹48,00,000 audit-flagged as taxable; export defence sustainedNil (zero-rated upheld)NilNilNil

How Velachery businesses typically avoid these: For Velachery engagements specifically — the business activity radiating outward from Phoenix Marketcity and nearby commercial pockets; for Velachery IT-services firms managing export-LUT cycles alongside payroll and TDS.

By Industry

Industry-specific patterns in Velachery

How the local trade mix shapes this — In Velachery, the business activity radiating outward from Phoenix Marketcity and nearby commercial pockets.

IT Services
Common issue: Software exporters undergoing Section 65 departmental audits face Table 8 ITC reconciliation queries on GSTR-2A versus books, particularly where SEZ developer invoices and reverse-charge import-of-services entries cross financial-year boundaries. The OECD International VAT/GST Guidelines treat exports as zero-rated under the destination principle, but the proper officer expects FIRC-realised consideration to tie back to invoice-month GSTR-1 disclosure within an audit-defensible bridge.
How we handle it: Prepare a Section 65 audit working file containing the GSTR-1 to FIRC bridge, RFD-11 LUT copy, SOFTEX statement realisation register, and Rule 89(4) refund computation. Map every GSTR-2A entry to vendor PAN and invoice number; preserve reverse-charge self-invoices under Section 31(3)(f) for the seven-year horizon in Section 36 read with Rule 56.
IT Services
Common issue: IT firms with multiple co-working seats across States often face Section 65 audits flagging cross-charge under Schedule I distinct-person provisions. Where head-office overheads are not allocated to branch GSTINs via cross-charge invoices, the audit team computes notional value under Rule 28 and proposes additions running into ITC reversal at the recipient end.
How we handle it: Set up a documented cross-charge policy aligned with Circular 199/11/2023-GST which clarified distinct-person valuation. Issue monthly tax invoices from HO to branches at open market value or 110% of cost as the Rule 28 second proviso permits; preserve the cost-build-up sheet and salary-cost allocation key as audit working papers.
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.
Hospitality
Common issue: Hotel and restaurant chains face Section 65 audit issues on the dual-rate restaurant scheme (5% without ITC versus 18% with ITC for specified non-standalone restaurants per Notification 11/2017-CT(R) as amended). Mid-year scheme-switching, or restaurants within hotels charging room tariff above ₹7,500 per day, frequently leads to ITC eligibility disputes.
How we handle it: Maintain a daily room-tariff register evidencing the ₹7,500 threshold determination month-wise; lock in the restaurant scheme at financial-year start and avoid intra-year switching. For aggregator (Zomato/Swiggy) supplies under Section 9(5), reconcile aggregator-collected output GST against own GSTR-1 disclosure to avoid double-counting allegations.
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.
Case Studies

Anonymised engagements we have handled

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

Section 65(4) timelineHospitality

Three-year audit period closed in 47 days against the Section 65(4) ceiling of 90 working days

Issue: A Chennai hotel group with two GSTINs and ₹26 crore turnover received ADT-01 covering three FYs — 2019-20, 2020-21, 2021-22. The audit was scheduled to commence on 1st February. Section 65(4) caps the audit at 3 months extendable to 6 months by the Commissioner, and from our experience an audit drifting past 90 working days starts attracting deeper questioning as the officer feels pressure to justify findings. We targeted closure in under 60 working days.
Approach: We prepared an audit-management calendar — week 1 records walkthrough, week 2-3 outward and inward supply reconciliation, week 4 ITC reconciliation, week 5 RCM and blocked credit, week 6 working note on observations, week 7 ADT-02 drafting input. We delivered every requested document within 24 hours, maintained a single email chain with the audit officer, and proposed weekly Friday closure meetings. We also flagged our own adverse-finding expectations upfront so the officer was not surprised.
Outcome: ADT-02 was issued on day 47; total observations of ₹4.2 lakh across both GSTINs (mostly room-tariff classification under Notification 14/2022 for the year of the rate change); all accepted and paid through DRC-03; no Section 74 invocation; the office now uses this engagement as a template for audit-calendar planning across all departmental-audit clients.
GSTR-9C defenceHospitality

GSTR-9C reconciliation defended at audit for a {{area_name}} hospitality group

Issue: A hotel group in {{area_name}} above the five-crore aggregate turnover threshold filed GSTR-9C with a turnover reconciliation difference of approximately seven lakh rupees explained as unbilled revenue. The ADT-01 audit team proposed treating the entire difference as suppressed taxable turnover with tax of approximately one lakh twenty-six thousand rupees.
Approach: We anchored the reply on Section 13(2) time-of-supply and demonstrated that the unbilled revenue was an accounting accrual recognised under Ind AS 115 but not a supply within Section 7(1) at the cut-off. Audited financials, room-occupancy registers and the subsequent period invoices were tied line-by-line.
Outcome: ADT-02 accepted the reconciliation; no tax demand was raised on the unbilled revenue head; the matter closed without DRC-01 escalation; turnover reconciliation discipline was carried into the next year.
Diya AgenciesHardware trading

Diya Agencies principle extended at Section 65 audit for a {{area_name}} hardware trader

Issue: A hardware-trading firm in {{area_name}} faced an ADT-01 audit covering two financial years with proposed credit reversal of approximately nine lakh rupees on supplier-side default. The audit team treated GSTR-2B absence as conclusive without testing the recipient's documentary trail.
Approach: We anchored the reply on the Madras High Court ratio in the Tvl Diya Agencies matter, which holds that supplier-side lapses cannot, in isolation, defeat recipient credit absent an enquiry against the supplier and a recorded finding on the recipient's good faith. Supplier-level enquiry trails and banking-channel payment evidence were filed.
Outcome: ADT-02 confined the reversal to seventy-eight thousand rupees relating to two genuinely missing suppliers; the residual eight lakh rupees was preserved; the matter closed within five months without DRC-01.
Section 74 downgradeJewellery

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

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

Why these Velachery engagements look the way they do: For Velachery engagements specifically — the cluster of it services, retail, hospitality businesses that defines Velachery's commercial fabric; for Velachery IT-services firms managing export-LUT cycles alongside payroll and TDS.

Client Reviews

What Velachery 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 — Velachery

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

There are three categories. First, departmental audit under Section 65 conducted by the Commissioner or an authorised officer at the registered person's place of business. Second, special audit under Section 66 ordered by an Assistant Commissioner (with prior approval) and conducted by a Chartered Accountant or Cost Accountant nominated by the Commissioner. Third, self-certified reconciliation through GSTR-9C which a registered person above ₹5 crore aggregate turnover files alongside GSTR-9 from FY 2020-21 onwards.
Where the proper officer passes a demand order under Section 73(9) or 74(9) following an audit, the registered person can file an appeal under Section 107 to the Appellate Authority within 3 months (extendable by 1 month) along with a 10% pre-deposit of the disputed tax. Further appeals lie to the GST Appellate Tribunal under Section 112 once it is constituted.
Our Maduravoyal office on Alapakkam Main Road (opposite KVB Bank) is well connected — from Velachery, the Velachery MRTS is a handy reference point on the way. That said, GST Audit Support rarely needs a visit; most of it is done online.
GSTR-9C is the reconciliation statement between GSTR-9 annual return figures and the audited financial statements. From FY 2020-21 onwards, registered persons with aggregate turnover above ₹5 crore in a financial year must self-certify and file GSTR-9C alongside GSTR-9 by 31st December of the following year. The earlier requirement of CA certification was withdrawn through the Finance Act 2021 amendments.
Yes. Section 66(6) requires the registered person to be given an opportunity of being heard on any material gathered in the special audit which is proposed to be used in any proceeding. After the report, if the proper officer initiates a Section 73 or 74 demand based on the findings, the registered person can contest the demand through the regular SCN-reply-adjudication-appeal route.
Yes. The first discussion about your GST Audit Support requirement is free — call or WhatsApp 9566-068-468 and we will tell you honestly what is involved, what it costs, and the realistic timeline before you commit to anything.
Generally no. Once a Section 65 audit has been completed for a period and ADT-04 has been issued, that period cannot be re-audited under Section 65. Special audit under Section 66 is a distinct power and may be invoked separately if the Assistant Commissioner forms an opinion on incorrect valuation or excess credit. Re-opening a closed Section 65 audit requires fresh material and is exceptional.
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. Velachery businesses with branches outside Tamil Nadu must coordinate branch records to the audit venue.
Yes. Along with Velachery, we serve Pallikaranai and the wider Chennai South belt for GST Audit Support. Wherever you are in this part of Chennai, the process and our 9566-068-468 line stay the same.
Form GST ADT-01 is the audit notice. Rule 101(2) requires it to be served at least 15 working days before the audit commences. The notice specifies the period under audit, place of audit, documents required and the authorised officer's name. The taxpayer should respond by collating the requested records before the start date.
Three reconciliations are pivotal — GSTR-1 vs GSTR-3B (outward supply consistency), GSTR-3B vs books (turnover and tax payment match), and GSTR-2B vs purchase register vs Table 8 of GSTR-9 (ITC eligibility). Variances are the most common audit findings, so these reconciliations should be prepared in advance and presented to the audit team in a documented format.
Yes. We give Velachery clients clear updates at each stage of GST Audit Support rather than leaving you guessing. A quick message on WhatsApp 9566-068-468 reaches us whenever you want a status check.
Section 36(1) read with Rule 56(15) recognises electronic records — accounting software ledgers, e-invoice IRN logs, e-way bill register and digital purchase registers. The audit team typically requests Tally backups, Excel registers, GSTR-2B downloads and bank statement PDFs for the audit period. Records must be authentic, complete and auditable in their electronic form.
Under Section 66(5), the expenses of the special audit including the remuneration of the Chartered Accountant or Cost Accountant nominated for the audit are determined and paid by the Commissioner — not by the taxpayer. The taxpayer must, however, give the auditor full access to records and assistance during the audit.
Rule 101 of the CGST Rules operationalises Section 65. Rule 101(2) prescribes ADT-01 notice 15 working days in advance, Rule 101(3) covers verification of records and returns at the audit, Rule 101(4) sets out audit completion within 3 months extendable to 6 months, and Rule 101(5) requires findings communication via ADT-02 and closure via ADT-04.
Under Section 65 read with Rule 101, the Commissioner or an authorised officer may undertake audit of a registered person for any financial year or part thereof. ADT-01 notice is issued at least 15 working days before commencement. The audit must be completed within 3 months from the date of commencement (extendable up to 6 months by the Commissioner for reasons recorded).
GST Audit Support near Velachery:

Our GST Audit Support clients in Velachery are spread right across the locality — along Taramani Road, Velachery Bypass Road, Velachery MRTS Bridge, Velachery Main Road and Annai Indhra Gandhi Road, and through the Annai Santhya Nagar Main Road, Bharani Street, JagannathaPuram 3rd Main Road and Perungudi Station Road business stretches — so wherever your premises sit, expert help is close by.

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

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