PROCEDURE AFTER RECEIVED FORM GST ADT-02

The Client has received Form GST- ADT-02  (i.e. Audit Report u/s 65(6)). Audit Findings resulted into Excess ITC claimed by client. 

Now, do we need to reply to this Form GST-ADT-02? 

The Officer is saying to file online reply from GST portal. But we are unable to find option to give online reply. 

When informed this fact to officer, he is saying to file offline reply. 

Please guide how to proceed ahead once GST-ADT-02 is received with negative remark/liability