GST · Notice
ADT-03: Direction for special audit
A direction to get the records audited by a chartered or cost accountant nominated by the Commissioner, because of the nature and complexity of the case. What to do: check that the pre-conditions are satisfied, then prepare the records for the nominated auditor. The notice states the date — read it from the document.
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Key facts
A direction to get the records audited by a chartered or cost accountant nominated by the Commissioner, because of the nature and complexity of the case.
| Form | ADT-03 (Direction for special audit) |
|---|---|
| Issued by | The GST officer named on the document |
| Issued under | Section 66 r/w Rule 102, CGST Act & Rules 2017 |
| What it asks of you | Check that the pre-conditions are satisfied |
| Your time to act | The notice states the date — read it from the document. |
| If it is ignored | Findings feed directly into proceedings under Section 73 / 74 / 74A. |
Time allowed
The notice states the date — read it from the document.
The date stated on your notice always wins.
What to do now
Check that the pre-conditions are satisfied
A special audit needs the prior approval of the Commissioner and an opinion, recorded having regard to the nature and complexity of the case and the interest of revenue, that value was not correctly declared or credit availed is not within normal limits.
Prepare the records for the nominated auditor
The same file that serves a departmental audit serves here — reconciliations, ITC workings, contracts and valuation support.
Track the report timeline
The auditor reports within 90 days, extendable by a further 90 days on application. Delay beyond that is a ground to press for closure.
Insist on being heard before the findings are used
Section 66(4) entitles you to an opportunity of being heard on the material gathered and proposed to be used against you. Findings come in ADT-04.
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-03 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): prepare the records for the nominated auditor.
- Where it is filed: as stated on the notice.
If it is ignored
- Findings feed directly into proceedings under Section 73 / 74 / 74A.
Other dates that follow from it
- Auditor's report dueExtendable by a further 90 days (Section 66(2)). The auditor's fee is paid by the Commissioner, not by you (Section 66(5)).
Official sources
Sources checked on 24 October 2026.
- CGST Act 2017, section 66 (special audit) · read 24 October 2026
- CGST Rules 2017, rule 102 (special 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-03 notice?
A direction to get the records audited by a chartered or cost accountant nominated by the Commissioner, because of the nature and complexity of the case.
How much time do I have to act on a GST ADT-03 notice?
The notice states the date — read it from the document. The date stated on your notice always wins.
What happens if I ignore a GST ADT-03 notice?
Findings feed directly into proceedings under Section 73 / 74 / 74A.
Related guides
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.