GST form guide · updated October 2026

GST ADT-04 explained: communication of special audit findings

ADT-04 is the form in which the GST officer informs you of the findings of a special audit conducted under Section 66. It sets out what the nominated chartered accountant or cost accountant found and the liabilities proposed on that basis.

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What ADT-04 tells you

Rule 102(2) requires the findings of the special audit to be communicated in ADT-04. It typically lists undervaluation or excess ITC findings, the periods involved and the amounts. It is a communication of findings, not a demand order.

Your right to be heard

Section 66(4) gives you an opportunity of being heard on any material gathered during special audit that is proposed to be used in proceedings against you. Ask for a copy of the special audit report if it has not been shared, and for the documents relied on. Respond in writing to each finding.

Read the findings for the method used as well as the result. Special auditors sometimes extrapolate from a sample, use industry ratios or reclassify transactions. Each assumption can be tested against your actual records, and your response should identify any finding based on assumption rather than evidence.

Options after ADT-04

  • Accept and pay specific findings through DRC-03 with interest
  • Contest the rest with documents and reconciliations
  • Point out where the auditor misread records or ignored evidence you provided
  • Prepare for a show cause notice under Section 73, 74 or 74A on disputed points

What follows

Where the special audit shows tax not paid, short paid, erroneously refunded or ITC wrongly availed, Section 66(6) allows the officer to initiate demand proceedings. You will then receive a show cause notice with the summary in DRC-01 and can reply in DRC-06. Your written response to ADT-04 is the foundation of that reply, so treat it seriously. A professional can review the auditor's working papers and prepare the response.

Get it handled for you

Received a notice like this? Our chartered accountants draft the reply from your records and an authorised representative follows up with the officer, so you do not have to visit the department. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.

Questions

ADT-04 — FAQs

Is ADT-04 a demand?+
No. It communicates the special audit findings. Any demand must follow a show cause notice and order.
Can I get a copy of the special audit report?+
Ask for it in writing, since you are entitled to be heard on material proposed to be used against you.
Should I pay accepted findings now?+
Paying accepted amounts with interest through DRC-03 before a notice can reduce interest and penalty exposure.
Is there a time limit to respond to ADT-04?+
Respond within the time stated in the communication. If none is stated, respond promptly so that your position is on record before any notice is issued.
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