Audit Rules and Form under GST

Audit Rules and Form under GST

Created On: | 653 Views

article related to Rule for conducting audit and its related FORM issued under GST Act 2017

Article related to Rule for conducting audit and its related FORM issued under GST Act 2017

Rule 101 Audit
Rule 102 Special Audit
Rule 101 Audit

FORM ADT-01 Notice for Conducting Audit (15 days before start of audit)
FORM ADT-02 Audit Report under section 65(6)

Rule 101 (1) to Rule 101(5)

Rule 101(1) The period of Audit to be conducted under 65(1) shall be financial year or multiplies thereof. Section 65 audit by tax authorities.

Rule 101(2) Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65 the proper officers shall issue a notice in FORM ADT - 01 (15 days before audit start) in accordance with the provisions of sub section (3) of the said section.

Rule 101(3) The Proper Officer authorized to conduct audit of the records and the books of account of the registered person shall with the assistance of the team of officers and officials accompanying him, verify the documents on the basis of which the books of accounts are maintained and the returns and statements furnished under the provisions of the Act and the rules made thereunder,

  • the correctness of the turnover,
  • exemptions and deductions claimed,
  • the rate of tax applied in respect of the supply of goods or services or both,
  • the input tax credit availed and utilized,
  • refund claimed and other relevant issues and
  • records observations in his audit notes.

Rule 101(4) The Proper officer may inform the registered person of the discrepancies noticed if any as observed in the audit and the said person may file his reply and the proper officer shall finalize the findings of the audit and after due consideration of the reply furnished.

Rule 101(5) On conclusion of audit, the proper officer shall inform the findings of audit to the registered person within 30 days in FORM GST ADT - 02.

Rule 102 Special Audit

Rule 102(1) to Rule 102(2)

Rule 102(1) Where special audit is required to be conducted in accordance with the provisions of section 66 of CGST Act 2017 the officer referred to in the said section shall issue a direction in FORM GST ADT-03 to the registered person to get his records audited by a chartered accountant or a cost accountant specified in the said direction.

Rule 102(2) On Conclusion of the special audit, the registered person shall be informed of the findings of the special audit in FORM GST ADT - 04


FORM ADT-03 Communication to the registered person for conduct of special audit under section 66

FORM ADT-04 Information of Findings upon Special Audit

Section of 65 and Section 66 related to Audit under GST article already submitted.
Audit under GST

Disclaimer: The contents of this document are solely for informational purpose. It does not constitute professional advice. Neither the authors accepts any liabilities for any loss or damage of any kind arising out of any information in this document nor for any actions taken in reliance thereon.


Login to Comment