Spot memo in GST audit

sir, what is spot memo under GST audit. can anybody explain pls
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Quick Summary
A spot memo is issued by the GST audit group when they notice a discrepancy during an audit. It serves as a notice requiring the taxpayer to provide a reply. If the response is satisfactory, the spot memo is dropped. However, if the reply is not sufficient, the audit group may proceed to issue a Show Cause Notice (SCN).

Jurisdiction for Audit , department has to issue Notice is called Spot memo .
When any descripiency has been noticed by audit group then audit group issued the spot memo for the submission of taxpayer reply. If reply is satisfactory then spot memo will be drop otherwise SCN may be issued by audit group.

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