FORM GST ADT-02 - Audit report under section 65(6)
The findings document follows the completed ordinary audit.
Responsible actor: The proper officer communicates findings; the taxpayer reconciles or contests them. Provision: Section 65; rule 101(5).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
CGST Act/Rules checked 21 October 2026. Prescribed form structure: official 1 January 2022 Part-B compilation. Rule cross-check: ICAI April 2026 bare law, PDF pages 308-310; current statutory periods explained separately.
Worked facts and completed entries
For FY 2024-25 the completed fictional review identifies unreported intra-State taxable value of ₹1,00,000 at 18%, split equally into ₹9,000 CGST and ₹9,000 SGST. The finding assumes this tax was due 20 June 2024 and remains unpaid at the 30 September 2026 report date. Interest for 832 days at 18% is ₹3,692.71 per tax head; these amounts are a reconciliation example, not an issued adjudication demand.
Reference and addressee
| Reference number | ILLUSTRATION-ADT-02-2026-01 |
|---|---|
| Date | 30 September 2026 |
| GSTIN | 29AABCA0000A1ZT |
| Name | Aster Learning Supplies Private Limited (fictional) |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| Report reference | ILLUSTRATION-AUDIT-2026-01 dated 30 September 2026 |
| Financial year | FY 2024-25 |
Audit report under section 65(6)
The books and records of the fictional taxpayer for FY 2024-25 have been examined by the authorised audit team. The attached observation reconciles an omitted ₹1,00,000 domestic taxable supply to the sales register and return. The taxpayer reply dated 21 September 2026 accepts the omission. A separate payment or determination process must address the quantified liability.
Findings/discrepancy table - amounts in INR
| Component | Integrated tax | Central tax | State tax | Cess |
|---|---|---|---|---|
| Tax | 0.00 | 9,000.00 | 9,000.00 | 0.00 |
| Interest to 30 September 2026 | 0.00 | 3,692.71 | 3,692.71 | 0.00 |
| Any other amount | 0.00 | 0.00 | 0.00 | 0.00 |
Attachment and issuing role
| Audit-observation attachment | Observation1: sales-register invoice AST/2024/052 dated 25 May 2024; taxable value ₹1,00,000; tax ₹18,000; interest working 832/365×18%×₹9,000 for each head |
|---|---|
| Action recorded | Discharge admitted liability with linked payment record; disputed issues require due process, not automatic recovery from this example |
| Issuing role | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
| Signature/DSC/seal | Not executed - no real report or finding issued |
How this form moves the matter forward
- Match every observation to the period, invoice and return reconciliation.
- Link any admitted payment to the correct tax heads and proceeding.
- Keep the report, underlying reply and payment/contested-issue file together; audit findings are distinct from an adjudication order.
Evidence supporting these entries
- Omitted invoice AST/2024/052 and sales register
- GSTR-1/GSTR-3B reconciliation showing ₹18,000 tax
- Interest calculation and taxpayer reply dated 21 September 2026
Period and legal consequences
The report communicates findings. Where determination is required, the applicable demand provision and period-specific safeguards remain necessary. A special audit under section 66 involves a Commissioner-nominated CA/CMA and is not the taxpayer annual reconciliation.
Primary source and exact locator
Official notified form source: PDF pages 329-329; printed pages 323-323.
CGST Act and government-hosted Act and Rules compilation - Section 65; rule 101(5). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer communicates findings; the taxpayer reconciles or contests them. The findings document follows the completed ordinary audit.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Omitted invoice AST/2024/052 and sales register; GSTR-1/GSTR-3B reconciliation showing ₹18,000 tax; Interest calculation and taxpayer reply dated 21 September 2026.