Section 65 of the GST Act empowers tax officers to undertake GST Audits. If the authorised officer believes that an audit is necessary for any taxpayer, he/she has the authority to issue a notice in FORM-GST-ADT-01. This form works as a notice for conducting audit u/s 65(3) (GST ADT-01). Furthermore, the officer will do the required groundwork and depending upon the records to be verified he/she will decide whether the audit is to be carried out at the business premises of the taxpayer or the office of the officer. The place at which the audit will be carried out will be stated in this notice. Here, we will discuss ADT 1 GST section 65(3) (GST ADT-01).
Form ADT 01 GST explicitly states the:
Note: Usually, the notice clearly states the consequences of failure. In case there is a failure in complying with the elements of the notice, the officer will presume that the taxpayer is not in possession of the asked records and documents. The officer has the authority to proceed against the taxpayer as he/she deems fit (as per the provisions of the act and rules) without making any further correspondence to the taxpayer.
See below the image of form GST ADT-01 in word format,
From the above image, you can understand the standard format of form ADT 1 under GST.
😄Hello. Welcome to Masters India! I'm here to answer any questions you might have about Masters India Products & APIs. What brings you to our website today?
E-Way Bill Software
BOE TO Excel Conversion
Accounts Payable Software
Invoice OCR Software/APIs
GST Verification API
E-Way Bill API
KSA E-Invoice APIs
Vendor Verification API