FORM GST ADT-01 - Notice for conducting audit
An authorised GST audit begins with advance notice of the period, location and records, not with a taxpayer application.
Responsible actor: The proper officer issues the notice; the registered person produces records. Provision: Section 65(3); rule 101(2).
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
Aster is selected for a FY 2024-25 records audit. The fictional notice is served on 1 July 2026 and fixes the first audit attendance on 10 August 2026, allowing more than 15 working days before commencement.
Reference and addressee
| Reference number | ILLUSTRATION-ADT01-2026-01 |
|---|---|
| Date | 1 July 2026 |
| GSTIN | 29AABCA0000A1ZT |
| Name | Aster Learning Supplies Private Limited (fictional) |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| Audit period | FY 2024-25;1 April 2024 to 31 March 2025 |
Notice for conducting audit
It has been decided to undertake an audit of the books of account and records of Aster Learning Supplies Private Limited for FY 2024-25 under section 65. The audit is proposed at the fictional taxpayer premises at 12Learning Park, Bengaluru on 10 August 2026 at 10:30 am. The taxpayer is required to provide facilities to verify records, furnish information and assist timely completion.
Attendance and production of records
Meera Rao or an authorised representative is directed to attend at the stated address and time with sales/purchase registers, GSTR-1 and GSTR-3B reconciliations, GSTR-2B/ITC workings, financial statements, credit/debit notes, stock records, e-way bills and export/refund records for the stated year. Failure to comply may lead to action under the Act and Rules; no adverse finding is assumed merely from selection.
Issuing authority and execution
| Office/role | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
|---|---|
| Signature/DSC/seal | Not executed - fictional teaching model |
How this form moves the matter forward
- Record actual service and count at least 15 working days before audit attendance.
- Supply the listed year-specific records and retain the index actually handed over.
- Answer discrepancies during audit before the officer finalises ADT-02 findings.
Evidence supporting these entries
- Service record dated 1 July 2026 and authority to conduct audit
- FY 2024-25 return-to-books and ITC reconciliation
- Authorised representative letter and document handover index
Period and legal consequences
Section 65 requires at least 15 working days notice. The normal audit completion period is 3 months from statutory commencement, with a possible further 6 months extension by the Commissioner for recorded reasons. ADT-01 does not create a tax demand.
Primary source and exact locator
Official notified form source: PDF pages 328-328; printed pages 322-322.
CGST Act and government-hosted Act and Rules compilation - Section 65(3); rule 101(2). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer issues the notice; the registered person produces records. An authorised GST audit begins with advance notice of the period, location and records, not with a taxpayer application.
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?
Service record dated 1 July 2026 and authority to conduct audit; FY 2024-25 return-to-books and ITC reconciliation; Authorised representative letter and document handover index.