Without notice departmental audit

can gst officer directly conduct departmental gst audit without issuing notice on mail id of consultant or client, directly call to consultant or client and conduct audit for particular FY, is it valid?
Replies (2)
Quick Summary
This discussion clarifies whether a GST officer can conduct a departmental audit without issuing a formal notice. While Section 65 of the GST Act mandates a 15-day intimation period, it specifies that a notice under ADT-01 is not required for such audits. Therefore, direct contact and audit initiation after the stipulated intimation is considered valid.

15 days intimation to be given u/s 65 of GST act.

No notice under ADT-01 is necessary as per section 65.

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