GST Audit Expertise You Can Rely On
We assist with GST audit proceedings, including special audits under Section 66 of the CGST / HGST Act, 2017, so you know what an audit officer looks for, and how to answer it.
What We Handle
- Departmental GST audit support under Section 65, from the ADT-01 notice to the findings in FORM GST ADT-02
- Special audit proceedings under Section 66: taxpayer-side preparation of your records and replies (ADT-03 to ADT-04)
- Resolution of audit queries and requisitions, with indexed documentation and working papers
- Reconciliation of GSTR-1 vs GSTR-3B vs GSTR-2A/2B vs books of account, including e-invoice and e-way bill data
- ITC eligibility and reversal review under Sections 16 and 17(5) and Rules 37, 37A, 42 and 43
- Written responses to audit observations, on facts and law, before they are finalised
- Preparation for personal hearings before the audit officer or proper officer; where an authorised representative must appear, that is an advocate or chartered accountant who engages and bills you directly
- Post-audit proceedings: DRC-01A intimations and show cause notices under Section 73 / 74 (Section 74A from FY 2024-25), with taxpayer-side preparation of replies and hearings
Who This Is For
- Businesses selected for departmental GST scrutiny or audit (FORM GST ADT-01)
- Businesses navigating a Special Audit direction in FORM GST ADT-03
- Businesses that want a proactive GST health review before an audit finds the gaps
Our Process
- 1
Initial case & document review
We study the notice or direction, the period covered, your returns and books, and tell you plainly where you stand.
- 2
Audit scope & risk assessment
We map the areas an officer is likely to examine (ITC, classification, rate, valuation, reverse charge, exports) and quantify the exposure first.
- 3
Reconciliation & evidence compilation
Returns are reconciled with the books and GSTR-2A/2B; invoices, contracts, e-way bills and payment proofs go into an indexed file.
- 4
Response / report drafting
Point-wise replies to audit queries and observations, backed by reconciliations and case law, or a GST health report if you are reviewing proactively.
- 5
Hearing preparation & follow-up
We prepare you and your papers for the hearing, track the audit findings, and stay with you through any Section 73 / 74 proceedings that follow.
Documents We Will Ask For
Statutory Timelines
Figures as published by the department. To be confirmed with our expert team before you rely on them. These Section 65 and Section 66 time limits (here and in the answers below) are as published under the CGST Act, 2017.
Frequently Asked Questions
How is a Section 65 audit different from a Section 66 special audit?
A Section 65 audit is conducted by the department itself, after at least 15 working days’ notice in FORM GST ADT-01. It must be completed within 3 months of commencement (extendable by up to 6 months), and findings are communicated in ADT-02 within 30 days. A Section 66 special audit is directed in FORM GST ADT-03, with the Commissioner’s approval, where the officer considers the value declared or credit availed to be incorrect given the nature and complexity of the case. It is carried out by a chartered or cost accountant nominated by the Commissioner, who reports within 90 days (extendable by 90 days); findings are communicated in ADT-04.
Do I pay for a special audit?
No. Under Section 66(4), the expenses of the special audit, including the auditor’s remuneration, are determined and paid by the Commissioner. You will still need to furnish records and answer requisitions, and you are entitled to be heard on the material gathered before it is used against you.
Can a demand be raised after the audit?
Yes. If the audit finds tax short-paid, or input tax credit wrongly availed or utilised, the proper officer can start proceedings under Section 73 or 74 (Section 74A for FY 2024-25 onwards). Paying the tax with interest before a show cause notice can reduce or remove penalty exposure; we advise on whether that is the right call for the amounts involved.
Facing a GST Audit Notice?
Share the notice with us. We will review it and call you back with next steps.
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