GST Audit & Assessment Support face every notice with documents, defence and clarity.
End-to-end GST audit support and assessment representation — covering Section 65 departmental audit, Section 66 special audit, GSTAM compliance, ADT-01 to ADT-02 management, document compilation, audit reply drafting, and personal hearing representation.
GST audit and assessment is one of the most resource-intensive compliance events for any business. The GST department now runs a structured Goods and Services Tax Audit Manual (GSTAM) driven exercise under Section 65 of the CGST Act, with departmental officers reviewing books of account, returns, ITC, valuation, classification, and place of supply for the audit period — typically a full financial year.
Our GST audit and assessment support services cover the complete cycle — ADT-01 audit intimation review, document compilation, GSTAM-aligned response, reconciliation of GSTR-1, GSTR-3B, GSTR-9, GSTR-9C with audited financials and ITR, ITC verification, special audit under Section 66 by Chartered Accountants, audit observation reply, and full representation before audit teams.
NDS Advisors provides ICAI-registered Chartered Accountant-led GST audit defence — right from pre-audit health check, audit walkthrough, audit observation reply, ADT-02 audit report response, conversion of audit findings into SCN under Section 73 or 74, and adjudication support — ensuring your GST audit closes with minimum exposure.
Our GST Audit & Assessment Services
Pre-Audit Health Check
GST diagnostic review of books, returns, and ITC before audit notice.
ADT-01 Notice Response
Initial reply, document listing, and compliance with Section 65 procedures.
Document Compilation
Complete GSTAM document compilation including books, ledgers, and returns.
Section 65 Audit Support
End-to-end representation during departmental audit by GST officers.
Section 66 Special Audit
Special audit by nominated Chartered Accountant on commissioner order.
Reconciliation Statement
GSTR-9C, books, ITR, and Form 26AS reconciliation for audit.
Audit Reply Drafting
Point-wise audit observation reply with legal grounds and case laws.
ADT-02 Closure
Closure of audit through ADT-02 or representation against findings.
Our Approach
Notice Review
ADT-01 audit notice analysed and document checklist prepared.
Data Compilation
GSTAM-aligned books, returns, and reconciliations compiled.
Reply Drafting
Point-wise reply to audit observations with legal backing.
Representation
Personal appearance and explanations before audit officers.
Closure
ADT-02 closure or follow-up SCN handling under Section 73/74.
Why It Matters
Frequently Asked Questions
GST audit is the examination of records, returns, and other documents maintained by a registered person to verify the correctness of turnover, ITC, tax paid, and refund claimed.
There are two types: departmental audit under Section 65 conducted by GST officers and special audit under Section 66 conducted by a nominated Chartered Accountant.
Books of accounts, GST returns (GSTR-1, 3B, 9, 9C), ITC ledger, purchase and sales registers, e-way bills, and reconciliations are required.
Yes, if audit reveals short tax payment or wrong ITC, the department issues a show cause notice under Section 73 or 74 with applicable interest and penalty.
A GST audit under Section 65 is generally completed within 3 months from the date of commencement, extendable by another 6 months by the commissioner.
Received an ADT-01 Notice?
From GSTAM document compilation and audit reply drafting to special audit support and ADT-02 closure — get specialist GST audit defence by ICAI-registered Chartered Accountants.
Talk to a GST Audit Specialist or call +91 9819 000 511