GST Departmental Audit (ADT-01) & Special Audit
Support during GST audits under Sections 65 and 66
- 1PrepareReconciliations and document file ready.
- 2RespondObservations answered in writing.
- 3CloseADT-02 findings reviewed; payment or contest.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About GST Departmental Audit (ADT-01) & Special Audit
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
A GST departmental audit under Section 65 starts with a notice in Form ADT-01, given at least 15 working days in advance. The officers examine your books and returns, normally completing the audit within three months (extendable by six), and communicate findings in Form ADT-02. A special audit under Section 66 is conducted by a chartered or cost accountant nominated by the department in complex cases.
Preparation decides most audits: reconciled returns, an ITC register matched with GSTR-2B, proper documentation for exempt and zero-rated supplies, and evidence for RCM payments.
During the audit we respond to observations in writing, reconcile disputed points and advise on paying accepted amounts through DRC-03 to limit interest and penalty. Disputed findings proceed to a show-cause notice, which we then contest.
| Notice | ADT-01, at least 15 working days in advance |
|---|---|
| Duration | Normally 3 months, extendable by up to 6 months |
| Findings | ADT-02 |
| Special audit | Section 66, by a nominated CA or cost accountant |
Who this is for
Common scenarios where this service is a good fit.
- Businesses selected for GST audit
- Businesses with large ITC, refunds or exempt supplies
- Exporters and refund claimants selected for audit
What you get
Clear deliverables so you know exactly what's included.
- Pre-audit reconciliation
- Document file
- Responses to observations
- Strategy on paying vs contesting
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Reconciliations and document file ready.
Observations answered in writing.
ADT-02 findings reviewed; payment or contest.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
This page also covers
- GST special audit
- Section 66 audits by nominated professionals.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
