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GST Audit & Special Audit Timeline

Enter the dates from your GST audit notice (ADT-01) or special audit direction (ADT-03) to see the earliest start, the completion date, when the findings are due and when the special audit report is due, each with the section it comes from.
Which audit?

The audit may begin only 15 working days after it.

When you handed over the records called for.

When the officer actually began the audit at your place of business.

Leave empty if none. The Act allows up to 6 months.

The findings in ADT-02 are due 30 days after it.

How this works

  1. Pick the kind of audit: a departmental audit under Section 65 (notice in ADT-01, findings in ADT-02) or a special audit under Section 66 (direction in ADT-03, findings in ADT-04).
  2. Enter the dates you have. For a departmental audit any one date is enough; the more you enter, the more dates the tool can count. Nothing is sent to our server: the dates are counted in your browser.
  3. Each date shows the section or rule it is counted from and a link to the official text on the CBIC Tax Information Portal. Dates are computed from the Act; the date stated on your ADT form always wins.

About this tool

What it does
Lays out the dates of a GST departmental audit or a special audit from the date of the notice: when it may begin, when it must finish and what follows the findings.
The rule it rests on
Section 65 of the CGST Act, 2017 (audit by the tax authorities, with rule 101 of the CGST Rules, 2017) and section 66 (special audit by a chartered accountant or cost accountant nominated by the Commissioner) set the notice period, the time to complete the audit and the extensions allowed. Official source: CGST Act, 2017, section 65 (audit by tax authorities)
Checked on
11 November 2026. Where a figure the tool shows is still to be verified by our expert team, the tool says so instead of showing it.
Next step
Our expert team prepares the records and the replies for a departmental audit with you. GST audit support

Questions about GST audit timelines

How much notice must the department give before a GST audit?

At least 15 working days, in FORM GST ADT-01 (Section 65(3) and Rule 101(2) of the CGST Act and Rules). The tool counts working days by skipping Saturdays and Sundays; gazetted holidays are not counted, so confirm the date with the office.

When does a departmental audit have to be completed?

Within 3 months of commencement (Section 65(4)). The Commissioner may extend this by up to 6 months with reasons recorded in writing. Commencement is the later of the date the records called for are made available and the date the audit actually starts at your place of business.

When are the audit findings given to me?

Within 30 days of the conclusion of the audit, in FORM GST ADT-02, with your rights and obligations and the reasons for the findings (Section 65(6), Rule 101(5)). Any tax found short may then be demanded under Section 73, 74 or 74A (Section 65(7)).

What is a special audit and who pays for it?

A special audit under Section 66 is directed in FORM GST ADT-03 by an officer not below Assistant Commissioner, with the prior approval of the Commissioner, and is done by a chartered or cost accountant the Commissioner nominates. The report is due within 90 days, extendable by a further 90 days. The Commissioner pays the cost (Section 66(5)), the findings come in ADT-04 (Rule 102), and you must be heard on any material proposed to be used against you (Section 66(4)).

Are the dates entered here stored?

No. The dates are counted in your browser and are not sent to our server. If you ask our expert team to call you, the message says only which kind of audit you looked at, with no dates.

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