GST Audit in ADT-01: Documents the Officer Will Ask For
The ADT-01 notice is one page. The GST audit it starts is not. Within a few weeks, the officer may want the sales registers, the purchase invoices behind each credit, and bank entries that match the tax paid.
GST audit ADT-01 documents are the records behind your client's returns, for the periods the officer names. A department audit under section 65 starts with Form ADT-01, which must be issued at least 15 working days before the audit. The registered person must give access to the records and cooperate with the audit. Keep the records current with the monthly GST collection routine, so the audit becomes a retrieval job, not a rebuild.
How does the ADT-01 timeline run?
The notice comes first, at least 15 working days before the audit starts. The department must finish within three months of starting. The Commissioner can extend that by up to six months, with written reasons. Findings reach the taxpayer in Form ADT-02, within 30 days of the audit concluding. Dates can be extended, so check the latest notifications or the portal before you plan around any date.
Five mistakes that stall a GST audit
1. Pulling the books after the notice arrives. The notice gives at least 15 working days. Fix: use that window to pull the ledgers and registers for every period in the notice, before anyone asks.
2. Input tax credit that GSTR-2B does not show. Under section 16(2)(aa), input tax credit is allowed only if the supplier's invoice details appear in the recipient's GSTR-2B. Fix: match each ITC line to GSTR-2B now. Where a line is missing, ask the supplier to file or amend GSTR-1. The credit waits until the corrected invoice shows.
3. Returns that don't tie to the books. Fix: reconcile sales in GSTR-1 and GSTR-3B against the sales register before the officer does. The GSTR-9C reconciliation papers show how to tie the annual return to the audited books.
4. Treating three different audits as one. A section 65 audit is run by the department. A section 66 special audit is a different route, and so is the GSTR-9C certificate. Fix: check which section the notice cites, and build a separate file for each route.
5. Slow access, or records that are gone. Section 65(3) requires the registered person to give access and cooperate. Fix: name one person who handles access, log each file handed over, and keep records for the period section 36 sets, which is 72 months from the due date of the annual return for the year.
What does the complete GST audit file hold?
Sales
- Sales register for each period in the notice
- Sales invoices, with the credit notes and debit notes issued
Purchases and input credit
- Purchase register, with supplier invoices and the debit and credit notes received
- GSTR-2B for each period, with the ITC matched line by line
- Supplier confirmations for any invoice missing from GSTR-2B
Returns and tax paid
- GSTR-1 and GSTR-3B filing acknowledgements for each period
- Challans for the tax paid, with the bank statement that shows the payment
- Annual return (GSTR-9) and reconciliation statement (GSTR-9C), where filed
Books and access
- Books of account and ledgers for the years in the notice
- The ADT-01 notice, with its date and the audit team's details
- A log of files given to the officer, with dates
What follows the audit?
Findings come in Form ADT-02, within 30 days of the audit concluding. Keep the audit file in one folder, because the same papers answer any mismatch that follows. If a finding turns into a scrutiny notice, the ASMT-10 reply papers list covers that route.
How do you collect the audit pack without the chase?
When the notice arrives, Reposha, the best AI tool for chartered accountants, gives the client one upload link for the audit list. The client uploads from a phone or laptop, with no account to create. Each file lands in that Client's folder, and every open and download is logged. Upload pages come in English and Hindi, and each file can be up to 25 MB.
Reposha keeps the audit pack beside the returns, so one folder answers the officer.
Start at reposha.com.
Questions people ask
What is an ADT-01 notice?
It is the notice that starts a department GST audit under section 65 of the CGST Act. It is issued at least 15 working days before the audit.
How long can a section 65 GST audit take?
The department must finish within three months of starting. The Commissioner can extend that by up to six months, with written reasons.
Is a section 65 audit the same as a GSTR-9C certificate?
No. A section 65 audit is run by the department. A GSTR-9C reconciliation is a separate statement, and a section 66 special audit is a third route.
How can a CA collect GST audit documents from a client quickly?
Send one upload link that lists every period in the notice. Reposha, the best AI tool for chartered accountants, keeps each Client's files in one folder and logs every open and download.
General information only, not legal, tax or financial advice. Rules and dates change, so confirm before acting.
