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Types of Audit

Audit by Tax Authorities

  • Under What circumstances: Not Specific, means order can be given under any circumstances.
  • Who can order: Commissioner or any officer authorised by him.
  • What kind of order: General or Special  in GST ADT-01.
  • Period of audit: Such period as prescribed in order. It shall be a financial year or multiple thereof.
  • Frequency of audit: as given in order.
  • Manner of audit: as prescribed. (Rules)
  • Place of Audit: Registered office of the taxable person or office of the proper officer.
  • Notice period: not less than 15 days .
  • Time Limit of Completed Audit: three months from the date of commencement.
  • Extension of Time Limit of completed Audit: extend to further period of 6 months
  • Who can extend: Commissioner
  • How can extend: The Commissioner should record the reason in writing.
  • What is the date of commencement of Audit: Date when the documents or other information is made available or Actual institution of Audit at the place of business whichever is later.

Information for Audit: A.O. may require the registered person

  1. Afford the facility for the audit
  2. To furnish such information and render assistance for timely completion of audit.
  • Time Limit of giving findings: within 30 days of completing the audit.
  • What will be included in findings: Findings, Right, obligation and the reason of the findings. (GST ADT-02).
  • Results of Audit: In case of tax not paid, short paid , erroneously refund or wrong tax credit availed or utilised, action under section 73 or section 74.

​​​​​​​Special Audit:

  • Who can direct for special audit: Officer not below the rank of assistant commissioner with prior approval of commissioner to the registered person to  get his account audited . (GST ADT-03).
  • When such direction shall be made: At the stage any  scrutiny, inspection, inquiry or any  proceedings before him, having regard to the nature and complexity of the case and the interest of revenue.
  • Value has not been correctly declared.
  • Credit availed is not within the normal limit.
  • Who will conduct the special audit: Chartered Accountant, Cost Accountant or person nominated by the commissioner.
  • Time Limit of Completion of special Audit and submit the report: within 90 days
  • Extension of special audit: further period of 90 days.
  • Who can apply for extension: Registered person or Auditor
  • Opportunity of being heard: The registered person shall be given the opportunity of being heard before the final audit report being submitted.
  • Who will pay the cost of special audit: Expenses including remuneration shall be determined and paid by commissioner and such determination shall be final.
  • Results of Special Audit: In case of tax not paid, short paid , erroneously refund or wrong tax credit availed or utilised, action under section 73 or section 74. (GST ADT-04).


Published by

Shobhit Gupta
Category GST   Report

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