Audit under GST means an examination of your records, returns and statements to check that tax, refunds and ITC are correct. Since FY 2020-21 there is no mandatory audit by a CA under GST; audits now mean audits conducted by tax officers, or special audits ordered by them.
The Commissioner or an authorised officer can audit any registered person. You receive Form ADT-01 at least 15 working days before the audit, listing the period and records needed. The audit should be completed within 3 months of its start, extendable by up to 6 months. Findings are communicated in ADT-02.
During scrutiny, investigation or other proceedings, an officer can, with the Commissioner's approval, direct a special audit by a chartered accountant or cost accountant nominated by the department. This is done where the case is complex or the revenue interest needs it. The report is due within 90 days, extendable by another 90.
If the audit finds short payment and you do not agree, the officer can start demand proceedings. Where you accept a point, paying through DRC-03 before the notice stage can reduce penalty exposure.
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.
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