GST · Notice
ADT-01: Notice of departmental audit
Notice that the department will audit your records. What to do: confirm the period and the records requisitioned, then run a self-review before the officer does. Time to act: 15 working days from the date of the notice; the date stated on your notice always wins.
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Key facts
Notice that the department will audit your records. It must be issued at least 15 working days before the audit begins.
| Form | ADT-01 (Notice of departmental audit) |
|---|---|
| Issued by | The GST officer named on the document |
| Issued under | Section 65 r/w Rule 101, CGST Act & Rules 2017 |
| What it asks of you | Confirm the period and the records requisitioned |
| Your time to act | 15 working days from the date of the notice; the date stated on your notice always wins. |
| If it is ignored | Failure to produce records can lead to a special audit under Section 66, or proceedings under Section 73 / 74 / 74A. |
Time allowed
Action: 15 working days from the date of the notice. Gazetted holidays are not counted here. This is the department's minimum notice period before the audit starts, not a reply window — have the records ready by then.
The date stated on your notice always wins.
What to do now
Confirm the period and the records requisitioned
Check that the period is within limitation and that the list of records is reasonable. Seek clarification in writing for anything ambiguous.
Run a self-review before the officer does
Reconcile returns with the books, test ITC under Sections 16 and 17(5) and Rules 37, 37A, 42 and 43, and check RCM, classification, rate and valuation.
Compile and index the records
Hand over an indexed set with a covering letter listing exactly what was provided and when. Keep an acknowledged copy.
Answer audit queries in writing, point by point
Never leave an oral answer on record. Each query should be answered with the supporting document referenced.
Review the findings in ADT-02
Findings are communicated within 30 days of conclusion. Respond to the observations before they harden into a show cause notice.
What a written response contains
A written response usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the ADT-01 notice's reference number and date, your GSTIN and the period it covers.
- An answer to each point the notice raises, in the same order, saying what you accept and what you dispute.
- Evidence for each point (from the steps for this notice): confirm the period and the records requisitioned; compile and index the records.
- Where it is filed: as stated on the notice.
If it is ignored
- Failure to produce records can lead to a special audit under Section 66, or proceedings under Section 73 / 74 / 74A.
Other dates that follow from it
- Audit to be completedWithin 3 months of commencement, extendable by the Commissioner up to a further 6 months (Section 65(4)). Runs from the start of the audit, not this notice.
Official sources
Sources checked on 24 October 2026.
- CGST Act 2017, section 65 (audit by tax authorities) · read 24 October 2026
- CGST Rules 2017, rule 101 (audit) · read 24 October 2026
Any provision named on this page but not listed here is to be confirmed by our expert team.
Frequently asked questions
What is a GST ADT-01 notice?
Notice that the department will audit your records. It must be issued at least 15 working days before the audit begins.
How much time do I have to act on a GST ADT-01 notice?
Action: 15 working days from the date of the notice. Gazetted holidays are not counted here. This is the department's minimum notice period before the audit starts, not a reply window — have the records ready by then. The date stated on your notice always wins.
What happens if I ignore a GST ADT-01 notice?
Failure to produce records can lead to a special audit under Section 66, or proceedings under Section 73 / 74 / 74A.
Related guides
- GST Audit and Special Audit: Response Kit
- ADT-02: Audit report — findings of departmental audit
- ADT-04: Findings of special audit
- GST Audit by the Department: Section 65, ADT-01 Notice, Timelines and Special Audit Under Section 66
- GST Notices Explained: Every Common Form, What It Means and How Long You Have to Reply
- Where this sits: Reply and personal hearing
General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.