Audit Formats - Goods and Services Tax 19.6.2017 | Learn About GST : Updates and Rules PDF Download

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GOODS AND SERVICES TAX RULES, 2017 
AUDIT FORMATS 
	 	 	 	 	 
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GOODS AND SERVICES TAX RULES, 2017 
AUDIT FORMATS 
	 	 	 	 	 
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Form GST ADT - 01 
 
[See rule ………………] 
                                                                                                       
 
Reference No.:       Date: 
 
To, 
-------------------------- 
GSTIN ……………………………………. 
Name ……………………………………… 
Address …………………………………… 
 
Period - F.Y.(s) - …………………………….. 
 
Notice for conducting audit 
 
Whereas it has been decided to undertake audit of your books of account and records for the 
financial year(s) ……….. to ……….. in accordance with the provisions of section 65. I propose 
to conduct the said audit at my office/at your place of business on -------.  
 
And whereas you are required to:- 
(i) afford the undersigned the necessary facility to verify the books of account and records or 
other documents as may be required in this context, and 
(ii) furnish such information as may be required and render assistance for timely completion of 
the audit. 
 
You are hereby directed to attend in person or through an authorised representative on 
………………….. (date) at……………………………(place) before the undersigned and to 
produce your books of account and records for the aforesaid financial year(s) as required for 
audit. 
 
In case of failure  to comply with this notice, it would be presumed that you are not in possession 
of such books of account and proceedings as deemed fit may be initiated as per the provisions of 
the Act and the rules made thereunder against you without making any further correspondence in 
this regard. 
 
 
Signature … 
Name …………………………… 
Designation ………………………. 
 
 
 
 
 
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GOODS AND SERVICES TAX RULES, 2017 
AUDIT FORMATS 
	 	 	 	 	 
2	
	
	
Form GST ADT - 01 
 
[See rule ………………] 
                                                                                                       
 
Reference No.:       Date: 
 
To, 
-------------------------- 
GSTIN ……………………………………. 
Name ……………………………………… 
Address …………………………………… 
 
Period - F.Y.(s) - …………………………….. 
 
Notice for conducting audit 
 
Whereas it has been decided to undertake audit of your books of account and records for the 
financial year(s) ……….. to ……….. in accordance with the provisions of section 65. I propose 
to conduct the said audit at my office/at your place of business on -------.  
 
And whereas you are required to:- 
(i) afford the undersigned the necessary facility to verify the books of account and records or 
other documents as may be required in this context, and 
(ii) furnish such information as may be required and render assistance for timely completion of 
the audit. 
 
You are hereby directed to attend in person or through an authorised representative on 
………………….. (date) at……………………………(place) before the undersigned and to 
produce your books of account and records for the aforesaid financial year(s) as required for 
audit. 
 
In case of failure  to comply with this notice, it would be presumed that you are not in possession 
of such books of account and proceedings as deemed fit may be initiated as per the provisions of 
the Act and the rules made thereunder against you without making any further correspondence in 
this regard. 
 
 
Signature … 
Name …………………………… 
Designation ………………………. 
 
 
 
 
 
3	
	
Form GST ADT – 02 
 
[See rule ……………………………] 
 
 
Reference No.:      Date: 
 
To, 
-------------------------- 
GSTIN ……………………………….. 
Name …………………………………… 
Address …………………………………. 
 
Audit Report No. ………..    dated …….. 
 
Audit Report under section 65(6) 
 
Your books of account and records for the F.Y.…………… has been examined and this Audit 
Report is prepared on the basis of information available / documents furnished by you and the 
findings are as under: 
 
Short payment of Integrated tax Central tax State /UT tax Cess 
Tax     
Interest     
Any other 
amount 
    
 
[Upload pdf file containing audit observation] 
 
 
You are directed to discharge your statutory liabilities in this regard as per the provisions of the 
Act and the rules made thereunder, failing which proceedings as deemed fit may be initiated 
against you under the provisions of the Act.  
 
 
Signature …………………………. 
Name …………………………….. 
Designation ………………………. 
 
 
 
 
 
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1	
	
GOODS AND SERVICES TAX RULES, 2017 
AUDIT FORMATS 
	 	 	 	 	 
2	
	
	
Form GST ADT - 01 
 
[See rule ………………] 
                                                                                                       
 
Reference No.:       Date: 
 
To, 
-------------------------- 
GSTIN ……………………………………. 
Name ……………………………………… 
Address …………………………………… 
 
Period - F.Y.(s) - …………………………….. 
 
Notice for conducting audit 
 
Whereas it has been decided to undertake audit of your books of account and records for the 
financial year(s) ……….. to ……….. in accordance with the provisions of section 65. I propose 
to conduct the said audit at my office/at your place of business on -------.  
 
And whereas you are required to:- 
(i) afford the undersigned the necessary facility to verify the books of account and records or 
other documents as may be required in this context, and 
(ii) furnish such information as may be required and render assistance for timely completion of 
the audit. 
 
You are hereby directed to attend in person or through an authorised representative on 
………………….. (date) at……………………………(place) before the undersigned and to 
produce your books of account and records for the aforesaid financial year(s) as required for 
audit. 
 
In case of failure  to comply with this notice, it would be presumed that you are not in possession 
of such books of account and proceedings as deemed fit may be initiated as per the provisions of 
the Act and the rules made thereunder against you without making any further correspondence in 
this regard. 
 
 
Signature … 
Name …………………………… 
Designation ………………………. 
 
 
 
 
 
3	
	
Form GST ADT – 02 
 
[See rule ……………………………] 
 
 
Reference No.:      Date: 
 
To, 
-------------------------- 
GSTIN ……………………………….. 
Name …………………………………… 
Address …………………………………. 
 
Audit Report No. ………..    dated …….. 
 
Audit Report under section 65(6) 
 
Your books of account and records for the F.Y.…………… has been examined and this Audit 
Report is prepared on the basis of information available / documents furnished by you and the 
findings are as under: 
 
Short payment of Integrated tax Central tax State /UT tax Cess 
Tax     
Interest     
Any other 
amount 
    
 
[Upload pdf file containing audit observation] 
 
 
You are directed to discharge your statutory liabilities in this regard as per the provisions of the 
Act and the rules made thereunder, failing which proceedings as deemed fit may be initiated 
against you under the provisions of the Act.  
 
 
Signature …………………………. 
Name …………………………….. 
Designation ………………………. 
 
 
 
 
 
4	
	
Form GST ADT - 03 
 
[See rule ………………] 
 
Reference No.:                                                                                                    Date: 
 
To, 
---------------------------------------------------- 
GSTIN ……………………………………. 
Name ……………………………………… 
Address …………………………………… 
 
Tax period - F.Y.(s) - …………………………….. 
 
Communication to the registered person for conduct of special audit under section 66 
 
Whereas the proceedings of scrutiny of return /enquiry/investigation/…….. are going on;  
 
And whereas it is felt necessary to get your books of account and records examined and audited 
by ………………………………(name), chartered accountant / cost accountant nominated by 
the Commissioner; 
 
You are hereby directed to get your books of account and records audited by the said chartered 
accountant / cost accountant. 
 
  
 
 
 
Signature ……………….. 
Name …………………………… 
Designation ………………………. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Page 5


1	
	
GOODS AND SERVICES TAX RULES, 2017 
AUDIT FORMATS 
	 	 	 	 	 
2	
	
	
Form GST ADT - 01 
 
[See rule ………………] 
                                                                                                       
 
Reference No.:       Date: 
 
To, 
-------------------------- 
GSTIN ……………………………………. 
Name ……………………………………… 
Address …………………………………… 
 
Period - F.Y.(s) - …………………………….. 
 
Notice for conducting audit 
 
Whereas it has been decided to undertake audit of your books of account and records for the 
financial year(s) ……….. to ……….. in accordance with the provisions of section 65. I propose 
to conduct the said audit at my office/at your place of business on -------.  
 
And whereas you are required to:- 
(i) afford the undersigned the necessary facility to verify the books of account and records or 
other documents as may be required in this context, and 
(ii) furnish such information as may be required and render assistance for timely completion of 
the audit. 
 
You are hereby directed to attend in person or through an authorised representative on 
………………….. (date) at……………………………(place) before the undersigned and to 
produce your books of account and records for the aforesaid financial year(s) as required for 
audit. 
 
In case of failure  to comply with this notice, it would be presumed that you are not in possession 
of such books of account and proceedings as deemed fit may be initiated as per the provisions of 
the Act and the rules made thereunder against you without making any further correspondence in 
this regard. 
 
 
Signature … 
Name …………………………… 
Designation ………………………. 
 
 
 
 
 
3	
	
Form GST ADT – 02 
 
[See rule ……………………………] 
 
 
Reference No.:      Date: 
 
To, 
-------------------------- 
GSTIN ……………………………….. 
Name …………………………………… 
Address …………………………………. 
 
Audit Report No. ………..    dated …….. 
 
Audit Report under section 65(6) 
 
Your books of account and records for the F.Y.…………… has been examined and this Audit 
Report is prepared on the basis of information available / documents furnished by you and the 
findings are as under: 
 
Short payment of Integrated tax Central tax State /UT tax Cess 
Tax     
Interest     
Any other 
amount 
    
 
[Upload pdf file containing audit observation] 
 
 
You are directed to discharge your statutory liabilities in this regard as per the provisions of the 
Act and the rules made thereunder, failing which proceedings as deemed fit may be initiated 
against you under the provisions of the Act.  
 
 
Signature …………………………. 
Name …………………………….. 
Designation ………………………. 
 
 
 
 
 
4	
	
Form GST ADT - 03 
 
[See rule ………………] 
 
Reference No.:                                                                                                    Date: 
 
To, 
---------------------------------------------------- 
GSTIN ……………………………………. 
Name ……………………………………… 
Address …………………………………… 
 
Tax period - F.Y.(s) - …………………………….. 
 
Communication to the registered person for conduct of special audit under section 66 
 
Whereas the proceedings of scrutiny of return /enquiry/investigation/…….. are going on;  
 
And whereas it is felt necessary to get your books of account and records examined and audited 
by ………………………………(name), chartered accountant / cost accountant nominated by 
the Commissioner; 
 
You are hereby directed to get your books of account and records audited by the said chartered 
accountant / cost accountant. 
 
  
 
 
 
Signature ……………….. 
Name …………………………… 
Designation ………………………. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
5	
	
Form GST ADT – 04 
[See rule ………] 
 
 
Reference No.:       Date: 
 
To, 
------------------------------------------------ 
GSTIN ……………………………….. 
Name …………………………………… 
Address …………………………………. 
 
Information of Findings upon Special Audit 
 
Your books of account and records for the F.Y.…………… has been examined by --------------- 
(chartered accountant/cost accountant) and this Audit Report is prepared on the basis of 
information available / documents furnished by you and the findings/discrepancies are as under: 
 
Short payment of Integrated tax Central tax State /UT tax Cess 
Tax     
Interest     
Any other 
amount 
    
 
[Upload pdf file containing audit observation] 
 
 
You are directed to discharge your statutory liabilities in this regard as per the provisions of the 
Act and the rules made thereunder, failing which proceedings as deemed fit may be initiated 
against you under the provisions of the Act.  
 
 
Signature …………………………. 
Name …………………………….. 
Designation ……………………….