GST · Information
ADT-04: Findings of special audit
The findings of a special audit by a chartered or cost accountant. What to do: compare the findings with the records given to the auditor, then ask in writing to be heard before any use of the findings. The law fixes no period for this step.
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Key facts
The findings of a special audit by a chartered or cost accountant. You must be heard before this material is used against you; a demand may follow under Section 73 / 74 / 74A.
| Form | ADT-04 (Findings of special audit) |
|---|---|
| Issued by | The GST officer named on the document |
| Issued under | Section 66 r/w Rule 102(2), CGST Act & Rules 2017 |
| What it asks of you | Compare the findings with the records given to the auditor |
| Your time to act | The law fixes no period for this step. |
| If it is ignored | Action under Section 73, 74 or 74A on the findings (Section 66(6)). |
Time allowed
The law fixes no period for this step. You have the right to be heard before the material is used against you (Section 66(4)); ask in writing straight away.
The date stated on your notice always wins.
What to do now
Compare the findings with the records given to the auditor
Mark what you accept and what you dispute, with evidence.
Ask in writing to be heard before any use of the findings
Section 66(4) gives a right to be heard on material from a special audit.
Pay accepted points through DRC-03 before a notice
This keeps the penalty to the minimum (Section 73(5) / 74(5) / 74A(8)-(9)).
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-04 document's reference number and date, your GSTIN and the period it covers.
- An answer to each point the document raises, in the same order, saying what you accept and what you dispute.
- Evidence for each point (from the steps for this document): compare the findings with the records given to the auditor.
- Where it is filed: as stated on the document.
- A request for a personal hearing, if you want to be heard before a decision.
If it is ignored
- Action under Section 73, 74 or 74A on the findings (Section 66(6)).
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-04 special audit report?
The findings of a special audit by a chartered or cost accountant. You must be heard before this material is used against you; a demand may follow under Section 73 / 74 / 74A.
How much time do I have to act on a GST ADT-04 special audit report?
The law fixes no period for this step. You have the right to be heard before the material is used against you (Section 66(4)); ask in writing straight away. The date stated on your notice always wins.
What happens if I ignore a GST ADT-04 special audit report?
Action under Section 73, 74 or 74A on the findings (Section 66(6)).
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.