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
Vepery residential commercial mix with media houses businesses · GST Audit Support specialists

Vepery GST Audit Support for media Businesses

Qualified GST Audit Support for Vepery (PIN 600007) and adjacent Kilpauk — and a zero-penalty filing record

GST Audit Support for Vepery firms under Chennai North (Anna Nagar Division) by qualified experts with a 15+ year, zero-penalty record. Call 9566-068-468.

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Quick Answer

How long must GST records be retained in Vepery, Chennai?

Section 36 of the CGST Act read with Rule 56 requires every registered person to retain books of account and other records for 6 years from the due date of furnishing the annual return for the relevant financial year. Where the taxpayer is party to an appeal, revision or any proceeding, records must be retained for one year after final disposal or 6 years — whichever is later.

Transparent Pricing

GST Audit Support in Vepery — 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 Vepery Clients Choose FilingPro

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

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 Vepery 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)).

6-Year Records Retention Maintained

All audit working papers, GSTR-2B downloads, RCM workings and reconciliation sheets retained for 6 years from the due date of the annual return — meeting Section 36 read with Rule 56 record-retention obligations.

Key Benefits

What Vepery Clients Get

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

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

Section 65 (Departmental) vs Section 66 (Special)

Why this matters here — Across Vepery, the business activity radiating outward from St Andrew's Church and nearby commercial pockets. Practitioners note that with quick access via Vepery Bus Stop and feeder routes connecting Vepery to the rest of Chennai.

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

Documents for GST Audit Support

Share documents via WhatsApp to 9566-068-468. No office visit required for Vepery 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 Vepery, the cluster of media, healthcare, education businesses that defines Vepery'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.
Annual return due date for the financial year under audit2190 daysRecords retention obligationBooks of account and records must be retained for seventy-two months from the due date of furnishing the annual return; extends further if appeal, revision or proceeding is pending
Draft adverse observation by audit officer (pre-ADT-02)15 daysWritten submission and voluntary DRC-03Practical pre-ADT-02 window in which the registered person can cure the observation through written reply, additional records or voluntary payment under Section 73(5) to avoid penalty on the conceded portion.
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 Vepery: Where Vepery differs: for the professional and salaried population of Vepery navigating personal-tax and home-office GST.

Forms Library

Forms used in this engagement

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)
DRC-01Show cause notice under Section 73 or 74

Formal SCN summary served along with the detailed notice; captures the tax, interest and penalty proposed, the financial period and the grounds

Issued at least three months before the time-limit for adjudication order under Section 73(10); six months under Section 74(10) Jurisdictional proper officer (officer-issued)
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)

GST Audit Support in Vepery, Chennai 600007

Vepery (PIN 600007) falls under the Anna Nagar Division of the Chennai North, the jurisdiction that handles statutory matters for businesses at this PIN. Every Vepery engagement we open begins with the basics: PIN 600007, the Anna Nagar Division, and the coordinates 13.0822, 80.2649 that anchor the locality. Because PIN 600007 sits inside the Chennai North jurisdiction, the handling office for Vepery stays consistent across years, which matters when filings or approvals span cycles. We keep a cycle-by-cycle record of how the Anna Nagar Division of the Chennai North handles Vepery filings and approvals.

Vepery sustains a medium flow of commerce for a residential commercial mix with media houses locality, and that flow is the raw material for the GST Audit Support files we close here. Freight and foot traffic from the Vepery Bus Stop hub pull steady daily commerce through Vepery, so there is rarely a quiet filing month in this residential commercial mix with media houses pocket. Commercial activity in Vepery runs medium, so GST Audit Support volumes scale through peak months and we staff the Vepery desk accordingly. The residential commercial mix with media houses mix of Vepery shapes what lands in our workpapers — a blend of education activity and the commercial pulse around Vepery Police HQ.

For a government business in Vepery, the GST Audit Support scope is rarely generic; we tailor the checklist to how that sector actually transacts. We have closed enough GST Audit Support files for government firms near Vepery to know where the department usually probes. The business mix in Vepery centres on government, and that sector carries its own GST Audit Support quirks we plan for in advance. A government operator in Vepery gets a GST Audit Support workflow shaped by sector norms, not a one-size-fits-all template.

Document intake for Vepery clients runs over WhatsApp, so there is no office visit and no paper shuffle for a GST Audit Support engagement. From the first GST Audit Support cycle, a Vepery engagement is set up to be audit-ready rather than reconstructed under pressure later. Our Vepery GST Audit Support process is built to be predictable, documented, and on time, cycle after cycle. A Vepery client sees the same GST Audit Support cadence each cycle: intake, reconciliation, review, filing, acknowledgement.

We treat Vepery and Kilpauk as one catchment for GST Audit Support, which keeps documentation and turnaround consistent. Coverage from Vepery naturally extends to Kilpauk, so group entities across the area share one GST Audit Support workflow. A client relocating between Vepery and Kilpauk keeps the same GST Audit Support file and the same team. Businesses straddling Vepery and Kilpauk get a single GST Audit Support point of contact rather than two.

Patterns we track for Vepery include residential documentation gaps, timing mismatches, and the questions the Anna Nagar Division tends to raise. Over several cycles in Vepery, the recurring GST Audit Support issues cluster around a predictable short list we screen for early. The GST Audit Support mistakes we see most in Vepery are avoidable with disciplined intake, which our checklist enforces. Recurring gaps in Vepery residential records are the first thing our GST Audit Support review closes out.

Shifting principal place of business to Vepery means updating jurisdiction to the Chennai North, and we manage the paperwork end-to-end. A startup setting up near St Andrew's Church in Vepery gets a GST Audit Support foundation built for the Anna Nagar Division from day one. New media ventures in Vepery lean on us to stand up GST Audit Support correctly before the first deadline rather than after a notice. Incorporating in Vepery comes with jurisdiction, registration and GST Audit Support steps that we sequence so nothing stalls the launch.

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Expert Guide

GST Audit Support in Vepery — Complete Guide

GST Audit Support in Vepery (600007) is handled end-to-end by qualified professionals at FilingPro — from receipt of ADT-01 notice through on-site audit representation, ADT-02 findings reply and DRC-03 closure. Each engagement reconciles GSTR-1 vs GSTR-3B vs books, ties Table 8 of GSTR-9 to GSTR-2B, and reconstructs the RCM register before the audit team arrives at your principal place of business.

GST Audit Support in Vepery, Chennai

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

A dedicated GST audit consultant in Vepery 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 Vepery

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 Vepery — Above ₹5 Crore Turnover

For Vepery 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 Vepery. WhatsApp documents — we begin within 24 hours. From ₹5,000/one-time. Free consultation.
WhatsApp for Free Consultation Call @ 9566-068-468
From ₹5,000/one-time
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Offices at Maduravoyal, Nerkundram & Nolambur (upcoming)
Key Facts — GST Audit Support in Vepery
Section 65 departmental audit handled end-to-end for Vepery 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 Vepery 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 Vepery
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 procedural protection does the taxpayer enjoy in a Section 66 process?

Sub-section (3) of Section 66 mandates a fair hearing before any material drawn from the special audit can be turned against the taxpayer. This pre-decisional opportunity is treated as jurisdictional; breach is routinely cured through Article 226 writ jurisdiction of the Madras High Court.

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 Vepery clients want to know before signing: Where Vepery differs: on the Kilpauk-Periyamet corridor that passes through Vepery.

Expert Guide

A complete walkthrough — Gst Audit Support

Reading this guide locally — Across Vepery, in the residential commercial mix with media houses micro-market of Vepery.

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.

ADT-02 audit report

Disagreement options post ADT-02

Where the registered person disagrees with one or more ADT-02 findings, the response options are: (a) file a Section 75 representation seeking re-consideration before the SCN stage; (b) await the SCN under Section 73 or 74 and contest at that stage; (c) where the audit findings are perceived as jurisdictionally infirm, file a writ petition before the Madras High Court under Article 226 of the Constitution. The writ remedy is typically reserved for jurisdictional infirmities — absence of Commissioner approval under Section 66, breach of the Section 65(4) timeline, denial of Section 75 opportunity of hearing — rather than for merit-based challenges. The Aap and Co v UoI (Gujarat HC) and Asahi India Glass v UoI (P&H HC) lines of authority offer guidance on writ-jurisdictional questions in audit and assessment matters.

Form, statutory basis and contents

Form GST ADT-02 is the audit-closure report prescribed under Rule 101(5) of the CGST Rules and Section 65(7) of the CGST Act. Upon completion of the audit, the proper officer is required to issue ADT-02 within thirty days informing the registered person of the findings, the rights and obligations, and the reasons for such findings. ADT-02 captures the period audited, the audit observations under each verification head (turnover, ITC, refund, classification, rate, valuation), the proper officer's conclusion on each observation, the tax / interest / penalty quantum where applicable, and the rights of the registered person to dispute or accept the findings. The form is the formal closure of the audit cycle and the trigger for the next-stage decision — voluntary DRC-03 payment, SCN under Section 73 or 74, or no-action closure.

Reading the audit-observations and proper-officer reasoning

ADT-02 audit observations are structured around the verification heads — turnover under Section 9 read with Section 7, taxable value under Section 15, rate of tax under the rate notifications, ITC under Sections 16 to 21, refund under Sections 54 and 55, and miscellaneous compliance. Each observation typically includes the audit team's working, the discrepancy quantum, the section / rule under which the proposed addition is framed, and the proper officer's reasoning. The Kranti Associates v Masood Ahmed Khan (2010) Supreme Court principle on reasoned orders applies — the proper officer's reasoning must engage with the registered person's explanations and cannot be a mechanical reproduction of audit-team working. Where reasoning is absent or perfunctory, the registered person has stronger grounds in subsequent Section 73 / 74 proceedings or in a writ petition before the Madras High Court under Article 226.

ADT-03 cost recovery

Payment timeline and Section 79 recovery framework

Once ADT-03 is served, the cost-recovery amount becomes payable within the timeline specified in the form (typically thirty days). Non-payment triggers Section 79 of the CGST Act — the Government dues recovery framework — which empowers the proper officer to recover the amount through modes including deduction from any amount due to the registered person, sale of any movable or immovable property, attachment of bank accounts under Section 83 provisional attachment, and recovery as land revenue arrears. The registered person can apply for instalment-payment under Section 80 read with Rule 158 where genuine financial hardship exists; the Commissioner has discretion to allow up to twenty-four monthly instalments subject to interest under Section 50.

Cost-recovery in practice — pattern from Tamil Nadu Commissionerates

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

Statutory basis under Section 66(4) and Rule 102

Form GST ADT-03 is the cost-recovery determination notice under Rule 102 of the CGST Rules read with Section 66(4) of the CGST Act. Section 66(4) provides that the expenses of the examination and audit of records under Section 66, including remuneration payable to the Chartered Accountant or Cost Accountant nominated by the Commissioner, shall be determined and paid by the Commissioner; ADT-03 is the form through which this determination is communicated to the registered person, and the amount becomes payable as a Government dues recovery under Section 79. The Rule 102 framework was added to provide procedural clarity on the cost-recovery mechanism; comparative pre-GST excise (Section 14A Central Excise Act, since omitted) and service tax (Section 72A Finance Act 1994) had similar cost-recovery features.

Records retention under Section 35

Specific records prescribed under Rules 56 to 58

Rule 56 of the CGST Rules elaborates the records to be maintained under Section 35 — accounts of goods or services received and supplied, stock of goods (with opening balance, receipt, supply, goods lost stolen destroyed written off or disposed of by way of gift or free sample, balance), particulars of ITC availed, output tax payable and paid, names and complete addresses of suppliers and customers, complete addresses of premises where goods are stored including goods stored during transit, monthly production accounts (for manufacturers) showing quantitative details of raw materials and goods produced, and accounts of advances received and paid. Rule 57 provides for maintenance through electronic means with prescribed safeguards. Rule 58 covers transporter, owner and operator of warehouse records. The records-architecture is granular and audit teams systematically map registered-person records against the Rule 56 schema during Section 65 audits.

Consequences of failure to maintain records

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

Comparative framework — Income Tax Act 44AA and Companies Act records

The GST retention framework operates alongside the Income Tax Act Section 44AA requirement to maintain books of account for specified professions and businesses (with retention under Rule 6F for six years), and the Companies Act 2013 Section 128 requirement for books of account preservation for at least eight years preceding the current year. The longest applicable horizon governs — for a company carrying on a taxable supply business, the effective records-retention period is the Companies Act eight-year horizon. The OECD International VAT/GST Guidelines recommend a minimum retention of five years tied to the audit-period limitation, which the Indian GST framework comfortably exceeds. Coordinated retention policies across GST, income tax and Companies Act dimensions are the typical compliance design at well-run enterprises.

What Vepery clients usually ask next: Where Vepery differs: for the professional and salaried population of Vepery navigating personal-tax and home-office GST.

Glossary

Plain-English glossary for this service

Reverse charge audit

Reverse charge audit is the subset of audit observations examining whether tax has been correctly paid by the recipient under sub-section (3) or (4) of Section 9 on notified supplies — goods transport agency, advocate services, sponsorship and others. The audit also tests whether ITC on RCM-paid tax has been availed only after payment of tax.

Composition audit

Composition audit is the audit of taxpayers paying tax under Section 10 of the CGST Act. The audit verifies turnover slabs, prohibited supplies (inter-State, e-commerce, ice-cream, pan masala, tobacco), maintenance of CMP filings and the rate of composition applied. CMP-08 quarterly statements and GSTR-4 annual return are the principal documents.

E-invoice audit

E-invoice audit examines compliance with the e-invoicing framework notified under sub-rule (4) of Rule 48 for taxpayers with aggregate turnover above the prescribed threshold. The audit traces invoice reference number (IRN), QR-code generation and reporting on the Invoice Registration Portal across the audited financial periods.

E-way bill audit

E-way bill audit is the examination of e-way bills generated under sub-rule (1) of Rule 138 for movement of goods of consignment value exceeding fifty thousand rupees. Audit observations typically address mismatches between e-way bill data, tax invoice data and GSTR-1 outward supply declarations.

Place of supply

Place of supply is determined under Chapter V of the IGST Act and dictates whether a supply is intra-State (CGST plus SGST) or inter-State (IGST). Audit observations on place of supply typically address services supplied to recipients in other States, goods movements without invoicing and exports without LUT.

Departmental audit

Departmental audit is the audit conducted by the GST department under Section 65 of the CGST Act covering a registered person for one or more financial years, commenced by ADT-01 and concluded by ADT-02, usually completed at the registered place of business or office of the proper officer.

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.

Cost of Non-Compliance

Real-world penalty exposure

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

ScenarioBase taxInterestPenaltyTotal
GSTR-9C self-certification not filed for FY 2021-22 by registered person above ₹5 crore aggregate turnoverNil (reconciliation only)Nil₹50,000 (₹25,000 CGST + ₹25,000 SGST under Section 47(2) capped)₹50,000
RCM on advocate fees of ₹14,00,000 under Section 9(3) not discharged across three financial years; audit-detected₹2,52,000₹68,040 (18% over 18 months)₹25,200 (10% of tax under Section 73(9) post-ADT-02)₹3,45,240
Section 17(5) blocked credit on motor vehicles ₹6,00,000 availed for two years; identified at Section 65 audit₹1,08,000₹29,160 (18% over 18 months)₹10,800 (10% of tax under Section 73(9))₹1,47,960
Table 8 GSTR-9 mismatch ₹22,00,000 between GSTR-2A and ITC availed; audit-flagged supplier-default segment₹3,96,000₹1,06,920 (18% over 18 months)₹39,600 (10% under Section 73(9) post-Suncraft defence)₹5,42,520
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

How Vepery businesses typically avoid these: Where Vepery differs: the business activity radiating outward from St Andrew's Church and nearby commercial pockets. We see for the professional and salaried population of Vepery navigating personal-tax and home-office GST.

By Industry

Industry-specific patterns in Vepery

How the local trade mix shapes this — Across Vepery, the business activity radiating outward from St Andrew's Church and nearby commercial pockets.

Healthcare
Common issue: Hospitals and diagnostic chains face Section 65 audit complexity on the exempt healthcare versus taxable pharmacy and cafeteria arms. Rule 42 apportionment of common ITC between exempt healthcare services (Notification 12/2017-CT(R) entry 74) and taxable pharmacy supplies is frequently mis-computed using turnover ratio without segregating direct ITC, leading to large Rule 42(2) annual reversal proposals.
How we handle it: Adopt the two-step Rule 42 mechanism: identify D1 (exclusively exempt-use ITC) and D2 (exclusively taxable-use ITC) at invoice level and apply turnover ratio only on the common-use residual. Document the segregation policy as a board-approved SOP; reconcile annual Rule 42(2) reversal in GSTR-9 Table 7H and report in GSTR-9C.
Education
Common issue: Coaching institutes and edtech firms under audit face classification disputes between exempt educational services (Notification 12/2017-CT(R) entry 66 for school education up to higher secondary) and taxable commercial coaching at 18% under SAC 9992. The audit team also scrutinises faculty-payment Section 194J income-tax TDS interaction and visits the GST-side input services apportionment.
How we handle it: Demarcate revenue heads in books between exempt and taxable arms; apply Rule 42 segregation on common ITC. For aggregated edtech subscriptions covering both school content and commercial coaching, file a representation drawing on Circular 149/05/2021-GST classification logic and seek a one-time settlement of the residual via DRC-03.
Government
Common issue: Government-establishment vendors face Section 65 audits with REG-07 deductor mismatches as the primary trigger. Where the deductor captured a wrong GSTIN or omitted Section 51 TDS deduction, the vendor's cash ledger does not show the expected credit; audit teams treat the gap as suppressed output liability rather than as a deductor-side default.
How we handle it: Maintain a contract-wise REG-07 / GSTR-7 reconciliation register; pursue deductors for corrections through Section 51(3) certificate amendments. Cite Notification 50/2018-CT for the threshold and procedural framework; where deductor non-compliance is established, file a Section 75 representation explaining the gap as a third-party-non-compliance rather than vendor concealment.
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.
Education
Common issue: Edtech aggregators under audit face Section 9(5) e-commerce-operator scrutiny where multiple tutors supply through the platform. Notification 17/2017-CT(R) and subsequent amendments deem the platform liable for specified services; classification gaps between educational and commercial coaching at the platform level surface as suppressed-output exposures.
How we handle it: Demarcate platform revenue between exempt educational services (where applicable under Notification 12/2017-CT(R)) and taxable commercial coaching. For Section 9(5) coverage, confirm whether the specific service falls within the deemed-supplier framework via Circular 167/23/2021-GST and subsequent FAQs; build a CBIC-circular-anchored audit-defence file.
Case Studies

Anonymised engagements we have handled

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

Rule 42 reversalHealthcare

Section 17(2) common-credit reversal under Rule 42 defended at audit for a {{area_name}} mixed-supply hospital

Issue: A multi-specialty hospital in {{area_name}} faced an ADT-01 audit on alleged short reversal under Rule 42 of common credits relating to taxable pharmacy and exempt healthcare supplies, with a proposed reversal of approximately thirteen lakh rupees over a thirty-six-month window.
Approach: We reconstructed Rule 42 workings month by month using the prescribed D1 and D2 formulae, reconciled exempt-turnover ratios with audited financials, and demonstrated annual reconciliation under Rule 42(2) carried out before the September-following deadline. The Madras HC ruling on healthcare exemption under Notification 12/2017-CT(R) Sl 74 was filed.
Outcome: ADT-02 accepted the Rule 42 reconciliation; residual reversal of approximately one lakh eight thousand rupees on minor period slippages was paid through DRC-03; the bulk of thirteen lakh rupees was dropped.
VKC FootstepsTextile manufacturing

VKC Footsteps formula correction settled at audit for a {{area_name}} textile mill

Issue: A textile mill in {{area_name}} faced an ADT-01 audit on its inverted-duty refund claims of approximately thirty-one lakh rupees over two financial years. The audit team objected to the inclusion of input-services credit within the Rule 89(5) refund formula.
Approach: We accepted the Supreme Court ratio in Union of India v VKC Footsteps India Pvt Ltd which upheld the input-services exclusion in Rule 89(5). The refund was restated using the corrected formula confined to goods inputs, a fresh Annexure-B was prepared, and excess refund was paid back through DRC-03 with Section 50(3) interest.
Outcome: ADT-02 accepted the restated computation; net refund of approximately twenty-six lakh rupees stood preserved; no penalty was levied; the engagement closed within four months.
Section 17(5)Real estate

Section 17(5) blocked credit pre-disclosure at audit for a {{area_name}} real estate developer

Issue: A residential project developer in {{area_name}} received ADT-01 covering three financial years, with a proposed reversal of approximately forty-two lakh rupees on works-contract input credits and motor-vehicle credits availed against output supplies of constructed residential units.
Approach: We pre-disclosed Section 17(5)(c) and (d) blocked credits, ring-fenced commercial-block credits where output supply was taxable, and tied each invoice to a project-wise cost centre. Notification 3/2019-Central Tax (Rate) on the seven point five per cent and one per cent residential scheme was placed on record for the scheme period.
Outcome: ADT-02 accepted the project-wise segregation; thirty-eight lakh rupees of the proposed reversal was confined to genuinely blocked credits and was paid through DRC-03 with Section 73(5) immunity; no penalty was levied.
E-invoice IRNAuto components

E-invoice IRN reconciliation defended at audit for a {{area_name}} auto-components supplier

Issue: An auto-components Tier-2 supplier in {{area_name}} received an ADT-01 audit alleging a turnover suppression of approximately eighteen lakh rupees built on a comparison of IRNs generated on the Invoice Registration Portal against GSTR-1 outward supplies for a twelve-month window.
Approach: We reconstructed the IRN log against e-invoice cancellations within the twenty-four-hour window, mapped credit-note IRNs to negative outward supplies in GSTR-1, and reconciled the residual through the auto-population delta between IRP and GSTN. Notification 10/2023-Central Tax on the five-crore IRN threshold was placed on record for the relevant period.
Outcome: ADT-02 accepted the reconciliation; the eighteen lakh rupee suppression theory was dropped; a residual tax payment of approximately twenty-six thousand rupees on cancellation-window slippage was settled through DRC-03.

Why these Vepery engagements look the way they do: Where Vepery differs: the cluster of media, healthcare, education businesses that defines Vepery's commercial fabric. We see for the professional and salaried population of Vepery navigating personal-tax and home-office GST.

Client Reviews

What Vepery 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 — Vepery

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

Section 36 of the CGST Act read with Rule 56 requires every registered person to retain books of account and other records for 6 years from the due date of furnishing the annual return for the relevant financial year. Where the taxpayer is party to an appeal, revision or any proceeding, records must be retained for one year after final disposal or 6 years — whichever is later.
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. Vepery businesses with branches outside Tamil Nadu must coordinate branch records to the audit venue.
Yes — we work comfortably in both Tamil and English, which makes explaining GST Audit Support to Vepery clients straightforward. Ask your questions in whichever language you prefer, by call or WhatsApp on 9566-068-468.
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.
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.
Vepery (PIN 600007) falls under the Anna Nagar Division, Chennai North commissionerate. Getting the jurisdiction right matters because registrations, filings and notices are routed through the correct office. We confirm and handle the right jurisdiction for every Vepery engagement.
Section 66 allows an Assistant Commissioner (not below this rank) with prior approval of the Commissioner to direct a Chartered Accountant or Cost Accountant — nominated by the Commissioner — to audit a registered person where the officer is of the opinion that the value declared is not correct or the credit availed is not within the normal limits. The order is issued in ADT-03 and the auditor's report is submitted within 90 days, extendable by another 90 days.
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.
Turnaround depends on the service and how quickly you share documents. Once we have a complete set, GST Audit Support for Vepery clients moves without avoidable delay, and we keep you posted at each stage. We give a realistic timeline upfront rather than an optimistic one.
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.
Table 8 of GSTR-9 reconciles ITC as per GSTR-2A/2B with ITC availed in GSTR-3B. Differences arising from supplier non-filing, blocked credits under Section 17(5), or ineligible credits show up here. Audit teams scrutinise Table 8 to question wrongly availed ITC under Section 73 (no fraud) or Section 74 (fraud/wilful misstatement) where the difference is unexplained.
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.
Yes. Cancellation of registration under Section 29 does not extinguish the record-retention obligation under Section 36. Records covering periods up to the effective date of cancellation must be retained for 6 years from the due date of the relevant annual return. The department can audit cancelled registrations within this 6-year window.
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.
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.
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.
GST Audit Support near Vepery:

Across Vepery we look after firms on Adithanar Road, Arunachalam Street, Arunachallam Street, Dr Alagappa Road and EVK Sampath Salai as well as the Elephant Gate Bridge Road, Gandhi - Irwin Road, EVR Periyar Salai and Gangadeeshwar Koil Street corridors — local GST Audit Support without the cross-city travel.

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

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