Rated 4.9/5 by 312+ Chennai clientsZero penalty record across all filings24-hour response · WhatsApp-first supportOffices: Maduravoyal, Nerkundram & Nolambur (upcoming)15+ years of expert tax & compliance consulting500+ active clients across 243 Chennai areasRated 4.9/5 by 312+ Chennai clientsZero penalty record across all filings24-hour response · WhatsApp-first supportOffices: Maduravoyal, Nerkundram & Nolambur (upcoming)15+ years of expert tax & compliance consulting500+ active clients across 243 Chennai areas
Nolambur Bus Stop catchment · Nolambur GST Audit Support

GST Audit Support in Nolambur, Chennai

Professional GST Audit Support for Nolambur businesses near Nolambur Junction — on fixed, transparent fees

GST Audit Support for Nolambur firms under Chennai West (Ambattur Division) — qualified review, a 7-year workpaper archive and fixed fees from day one. Call 9566-068-468.

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Quick Answer

What is a Section 66 special audit in Nolambur, Chennai?

Section 66 allows an Assistant Commissioner (not below this rank) with prior approval of the Commissioner to direct a Chartered Accountant or Cost Accountant — nominated by the Commissioner — to audit a registered person where the officer is of the opinion that the value declared is not correct or the credit availed is not within the normal limits. The order is issued in ADT-03 and the auditor's report is submitted within 90 days, extendable by another 90 days.

Transparent Pricing

GST Audit Support in Nolambur — Plans & Pricing

Fixed fees · Zero hidden charges · Call 9566-068-468 for a custom quote.

MonthlyAnnualSave 2 Months
Nill
Basic ADT-01 documentation
₹5,000/per engagement

  • ADT-01 Notice Review
  • Audit Document Checklist
  • Records Compilation Support (12 months)
  • GSTR-1 vs GSTR-3B Reconciliation
  • On-site Audit Representation
  • ADT-02 Reply Drafting
  • Audit Period Coverage: 1 financial year
  • Reconciliation Depth: Summary level
  • WhatsApp Document Support
  • GST Advisory Calls
  • Section 66 Special Audit Handling
  • Section 107 Appeal Filing
Starter
On-site audit support 1 day
₹15,000/per engagement

  • ADT-01 Notice Review
  • Audit Document Checklist
  • Records Compilation Support (12 months)
  • GSTR-1 vs GSTR-3B Reconciliation
  • On-site Audit Representation (1 day)
  • ADT-02 Reply Drafting
  • Audit Period Coverage: 1 financial year
  • Reconciliation Depth: Line-item
  • WhatsApp Document Support
  • GST Advisory Calls (1 session)
  • Section 66 Special Audit Handling
  • Section 107 Appeal Filing
Most Popular ⭐
Professional
Full audit representation + ADT-02 reply
₹35,000/per engagement

  • ADT-01 Notice Review
  • Audit Document Checklist
  • Records Compilation Support (up to 5 years)
  • GSTR-1 vs GSTR-3B vs Books Reconciliation
  • On-site Audit Representation (full audit)
  • ADT-02 Findings Reply
  • Table 8 GSTR-9 ITC Reconciliation
  • Section 17(5) Workings
  • RCM Register Reconstruction
  • DRC-03 Closure Filing
  • Audit Period Coverage: Up to 5 financial years
  • Reconciliation Depth: Line-item with documentary backup
  • WhatsApp Document Support
  • GST Advisory Calls (Unlimited)
  • Section 66 Special Audit Handling
  • Section 107 Appeal Filing
Premium
Section 66 special audit + Section 107 appeal
₹85,000/per engagement

  • ADT-01 Notice Review
  • Audit Document Checklist
  • Records Compilation Support (up to 6 years)
  • GSTR-1 vs GSTR-3B vs Books Reconciliation
  • On-site Audit Representation (full audit)
  • ADT-02 Findings Reply
  • Table 8 GSTR-9 ITC Reconciliation
  • Section 17(5) Workings
  • RCM Register Reconstruction
  • DRC-03 Closure Filing
  • Section 66 Special Audit Coordination with Nominated CA
  • DRC-01 SCN Reply (Section 73/74)
  • Section 107 First Appeal Filing with 10% Pre-deposit
  • Personal Hearing Representation
  • Audit Period Coverage: Up to 6 financial years
  • Reconciliation Depth: Litigation-grade with case-law backing
  • WhatsApp Document Support
  • GST Advisory Calls (Unlimited)
  • Dedicated Audit Manager
  • Priority 24-Hour Support

Swipe to see all plans

Prices exclude GST. For enterprise pricing, call 9566-068-468.

Why FilingPro?

Why Nolambur Clients Choose FilingPro

Expert GST Audit Support in Nolambur — qualified professionals, 15+ years experience, zero-penalty track record.

On-Site Audit Representation

For audits conducted at the registered principal place of business, FilingPro consultants are present throughout — answering queries, producing records and protecting against adverse interpretations on the spot.

Table 8 GSTR-9 Reconciliation

Table 8 of GSTR-9 — the reconciliation between GSTR-2A/2B and ITC availed in GSTR-3B — prepared in advance with documentary backup. Variances explained before audit team raises queries.

Section 17(5) Workings Pre-Disclosed

Motor vehicles for personal use, food and beverages, club memberships, works contract for immovable property and goods/services for personal use — all Section 17(5) blocked credits flagged and reversed in returns proactively.

RCM Register Reconstruction

Reverse charge on advocate fees, GTA, security services and director payments — register reconstructed for the audit period with cash payment evidence and ITC claim entries.

E-Invoice IRN Logs Reconciled

For Nolambur businesses above ₹5 crore AATO, IRN logs from the Invoice Registration Portal reconciled to GSTR-1 monthly — establishing compliance with mandatory e-invoicing from 1-Aug-2023.

ADT-02 Findings Replied With Case-Law

Where audit team proposes ITC reversal on supplier-default grounds or audit jurisdiction is exercised without proper notice, ADT-02 reply cites the Madras High Court rulings to defend the taxpayer's position.

Key Benefits

What Nolambur Clients Get

Every GST Audit Support engagement delivers measurable, guaranteed outcomes — expert professionals, on time, every time.

ITC Defended Against Supplier Default
ITC questioned solely because the supplier did not pay tax to the exchequer is defended with Section 16 compliance evidence and Madras HC precedent — credits retained without reversal.
Table 8 Mismatch Demand Avoided
Table 8 of GSTR-9 — historically the most-litigated audit finding — prepared with line-item backup so audit team has no basis to propose ITC reversal under Rule 36(4) or Section 16(2)(aa).
RCM Demand Pre-Empted
Reverse charge on advocate fees, GTA and director payments — paid in cash, ITC reclaimed in same period, fully documented. Nolambur clients face no surprise RCM demand at audit stage.
E-Way Bill Compliance Demonstrated
For consignments above ₹50000, e-way bill register with vehicle number and route details produced — Rule 138 compliance evidenced; no penalty under Section 122(1)(xiv) for non-issuance.
Section 17(5) Reversals Pre-Booked
Blocked credits — motor vehicles for personal use, food and beverages, club memberships, works contract for immovable property — identified and reversed in monthly GSTR-3B itself. No audit reversal demand.
Special Audit Cost Borne by Department
Where Section 66 special audit is ordered, the cost of the nominated CA is borne by the Commissioner under Section 66(5) — not by the taxpayer. Nolambur clients pay only FilingPro's coordination and representation fee.
Comparison

Section 65 (Departmental) vs Section 66 (Special)

Why this matters here — Nolambur businesses operate where Nolambur's mix of mid-tier apartments TNHB layouts and small-trade establishments across Phase 1 Phase 2 and Phase 3 layouts, and with quick connectivity via the Mogappair-Nolambur Road and arterial reach to the Maduravoyal bypass and Ambattur OT.

AspectSection 65 (Departmental)Section 66 (Special)
Initiating form and notice windowForm ADT-01 served at least fifteen working days before commencement per Rule 101(2)Form ADT-03 issued as a direction; no fifteen-day buffer is prescribed since the audit is by a nominated professional
Time limit to completeThree months from commencement, extendable by six months by the Commissioner for reasons recorded in writingNinety days for submission of report by the nominated professional, extendable by another ninety days on application
Stage at which the engagement beginsAny time during the record-retention window under Section 36, generally any complete financial yearAt any stage of scrutiny, enquiry, investigation or any other proceeding under the Act per Section 66(1)
Concluding instrumentForm ADT-02 records findings; demand if any follows separately through DRC-01 under Section 73 or Section 74Form ADT-04 records the nominated auditor's report; subsequent action proceeds under Section 73 or Section 74 as appropriate
Bar on a second audit of the same periodDepartmental audit does not preclude action under other provisions; fresh material is generally needed to revisitSpecial audit may be ordered even where Section 65 audit was earlier conducted on the same period
Who bears the audit costCost is borne by the department; no professional fee burden falls on the registered personExpenses including remuneration of the nominated professional are determined and paid by the Commissioner under Section 66(5)
Permissible defence themesReconciliation completeness, supplier-side bona fide credit per Suncraft Energy, jurisdictional discipline on procedural lapsesChallenge to recorded satisfaction of mis-declaration, opportunity of hearing under Section 66(3), Kranti Associates speaking-order standard
Onward escalation pathwayADT-02 findings, if disputed, mature into DRC-01 then DRC-07; first appeal lies under Section 107 with ten per cent pre-depositADT-04 report feeds into Section 73 or 74 proceedings; final order is appealable under Section 107 on the same pre-deposit basis
Operative provisionSub-section (1) of Section 65 of the CGST Act 2017 read with Rule 101 of the CGST RulesSub-section (1) of Section 66 of the CGST Act 2017 read with Rule 102 of the CGST Rules
Authority who orders the auditCommissioner or any officer empowered by general or specific authorisation drives the audit through internal departmental staffOfficer ranked Assistant Commissioner or above, on the Commissioner's prior approval, directs an externally nominated professional
Person who conducts the examinationDepartmental proper officer either visits the registered place or summons books to the officeAn external professional, drawn from the CA or CMA pool and nominated by the Commissioner, examines records for the department
Triggering preconditionSelection on risk parameters; no satisfaction of mis-declaration is required to commenceOpinion that value declared is not correct or credit availed is not within normal limits, recorded with reasons
Documents Required

Documents for GST Audit Support

Share documents via WhatsApp to 9566-068-468. No office visit required for Nolambur clients.

12 months of GSTR-1 GSTR-3B and GSTR-9 returns for the audit period
Audited financial statements with Schedule III balance sheet and P&L
ITC ledger with Section 17(5) blocked-credit reversals and Table 8 GSTR-9 working
E-invoice IRN logs reconciled with GSTR-1 (for AATO above ₹5 crore)
E-way bill register for consignments above ₹50000 with vehicle and route details
RCM register — advocate fees GTA security director payments cash-paid and ITC-claimed
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Statutory Deadlines

Compliance deadlines that matter

Miss any of these and the next consequence kicks in automatically.

Deadlines in this neighbourhood — Nolambur businesses operate where the dense VGN-developed gated communities supported by emerging neighbourhood retail and IT-workforce housing.

Trigger eventDaysFormConsequence
Receipt of audit intimation in Form GST ADT-01 from the proper officer15 daysRecords preparation and place-of-business readinessAudit commences at the place of business or office of proper officer with or without taxpayer-side preparation; observations under Rule 101(4) may proceed on incomplete records
Date of commencement of audit under Explanation to Section 65(4)90 daysAudit completion by proper officerAudit must be completed within ninety days; extension up to six months by Commissioner-recorded order is the only safety valve
Conclusion of audit by the proper officer30 daysGST ADT-02 (findings communication)Proper officer must communicate findings, rights and obligations and reasons within thirty days; non-compliance vitiates the closure step
Service of ADT-01 by the proper officer15 daysRecords production at registered placeAudit commences on the date specified after the fifteen working day minimum notice; non-availability of records can trigger Section 122 proceedings for failure to maintain.
Direction for special audit by Commissioner90 daysADT-03 and audit reportNominated chartered accountant or cost accountant to submit the special audit report within ninety days extendable by another ninety days for sufficient cause shown by the auditor or the registered person.
Records availability for 6 years tested at audit commencementOn due dateSection 36 records compendiumFailure to produce records attracts adverse inference; may trigger best-judgment route or Section 67 search
ADT-02 findings indicate short-paid tax or wrongly availed credit1095 daysSection 73 SCN window from due date of annual returnShow-cause notice under Section 73 may be issued at least three months prior to the time-limit for issuance of order; order may be passed within three years from the due date of annual return
First appeal pre-deposit obligation under Section 107(6)On due datePre-deposit of ten percent of disputed taxAppeal under Section 107 is not maintainable without the prescribed pre-deposit; capped at twenty crore rupees per limb

Deadline pressure points we see in Nolambur: For Nolambur engagements specifically — for Nolambur businesses scaling up in a rapidly densifying residential and emerging commercial belt.

Forms Library

Forms used in this engagement

GST ADT-04Communication of findings of special audit

Communication by the proper officer to the registered person of the findings of the special audit conducted under Section 66; carries the nominee auditor's observations and the officer's view

After receipt of special audit report from nominee auditor Jurisdictional proper officer (officer-issued)
GSTR-9Annual return

Consolidated annual return capturing outward and inward supplies, ITC availed and reversed, taxes paid and demands/refunds; the primary statutory return on which audit observations are anchored

On or before 31 December of the year following the financial year Common Portal (taxpayer)
GSTR-9CReconciliation statement

Self-certified reconciliation between the value of supplies declared in the annual return and the audited annual financial statement, along with reconciliation of tax paid and ITC

Filed along with GSTR-9 by 31 December of the year following the financial year, where turnover exceeds five crore rupees Common Portal (self-certified by registered person)
DRC-01AIntimation of tax ascertained as payable

Pre-show-cause-notice intimation by the proper officer of tax ascertained as payable on the basis of audit observations; carries Part A with officer's quantification and Part B for registered person's reply

Issued before formal SCN under Section 73 or 74; reply within the time allowed Jurisdictional proper officer (officer-issued, taxpayer responds Part B)
DRC-03Voluntary payment intimation

Intimation by the registered person of voluntary payment of tax, interest or penalty including pre-SCN deposit under Section 73(5) or Section 74(5); the principal vehicle for closing out audit observations without formal proceedings

At any time before issuance of SCN or within the period allowed under the SCN Common Portal (taxpayer)
DRC-01Show cause notice under Section 73 or 74

Formal SCN summary served along with the detailed notice; captures the tax, interest and penalty proposed, the financial period and the grounds

Issued at least three months before the time-limit for adjudication order under Section 73(10); six months under Section 74(10) Jurisdictional proper officer (officer-issued)
DRC-06Reply to show cause notice

Written reply by the registered person to a SCN issued in DRC-01; carries denial or admission, supporting documents and request for personal hearing

Within the time allowed in the SCN, generally thirty days Common Portal (taxpayer)
DRC-07Summary of order

Summary of the adjudication order passed under Section 73 or 74 communicating the demand confirmed; the operative document for recovery and appeal computation

Issued along with the detailed adjudication order Jurisdictional proper officer (officer-issued)

GST Audit Support in Nolambur, Chennai 600095

The 600xx geo-zone covering Nolambur groups several locality clusters under common administration, keeping documentation expectations predictable. Statutory correspondence for Nolambur businesses routes through the Ambattur Division, so we align every GST Audit Support engagement to that jurisdiction from the start. We keep a cycle-by-cycle record of how the Ambattur Division of the Chennai West handles Nolambur filings and approvals. Nolambur (PIN 600095) falls under the Ambattur Division of the Chennai West, the jurisdiction that handles statutory matters for businesses at this PIN.

Document pickup near Mogappair Eri is a same-hour errand for our Nolambur engagements rather than the half-day a typical Chennai client expects. The businesses clustered around Mogappair Eri in Nolambur drive the bulk of the GST Audit Support workload we see each cycle. Working in Nolambur brings a logistical edge: proximity to Mogappair Eri and the Nolambur Bus Stop corridor keeps physical document handling fast. Most commerce in Nolambur — invoices, expenses, purchases and statutory records — eventually surfaces in the GST Audit Support working file we maintain for clients here.

retail units around Nolambur share recurring GST Audit Support patterns — input-credit timing, vendor reconciliation, and sector-specific documentation. Sector concentration matters: when Nolambur leans toward retail, the GST Audit Support risks cluster around the same few line items each cycle. The business mix in Nolambur centres on retail, and that sector carries its own GST Audit Support quirks we plan for in advance. A retail operator in Nolambur gets a GST Audit Support workflow shaped by sector norms, not a one-size-fits-all template.

The Nolambur GST Audit Support workflow is documented end-to-end: WhatsApp document intake, a working file, qualified review, and a filed acknowledgement back to you. Every GST Audit Support file we open for Nolambur is reconciled, reviewed by a qualified practitioner, and archived for seven years. The qualified-review step on every Nolambur GST Audit Support file is where errors get caught before they reach the portal. We keep a repeatable GST Audit Support checklist for Nolambur so nothing in the cycle is improvised or missed.

GST Audit Support clients in Ambattur are handled by the same practitioners who run our Nolambur desk. Businesses straddling Nolambur and Ambattur get a single GST Audit Support point of contact rather than two. A client relocating between Nolambur and Ambattur keeps the same GST Audit Support file and the same team. Group companies spread across Nolambur and Ambattur consolidate their GST Audit Support under one engagement with us.

Each engagement in Nolambur adds to a record of what the Chennai West jurisdiction expects, sharpening the next GST Audit Support file. The longer we serve Nolambur, the more precisely we predict where a GST Audit Support file needs attention. Over several cycles in Nolambur, the recurring GST Audit Support issues cluster around a predictable short list we screen for early. Because we work repeatedly across Nolambur, we can benchmark a new client's GST Audit Support position against the locality norm.

A startup setting up near Nolambur Junction in Nolambur gets a GST Audit Support foundation built for the Ambattur Division from day one. Incorporating in Nolambur comes with jurisdiction, registration and GST Audit Support steps that we sequence so nothing stalls the launch. Relocating a registered office into Nolambur (PIN 600095) changes the assessing division, and we handle that GST Audit Support transition cleanly. First-time GST Audit Support for a Nolambur business is where getting the basics right saves years of cleanup later.

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Expert Guide

GST Audit Support in Nolambur — Complete Guide

For Nolambur businesses receiving an ADT-01 audit notice under Section 65 of the CGST Act, the 15 working days notice window prescribed by Rule 101(2) is used by FilingPro to compile all 12 months of GSTR-1, GSTR-3B and GSTR-9 returns, audited financials, ITC ledger with Section 17(5) workings and e-invoice IRN logs — so the audit team finds organised, reconciled records on day one.

GST Audit Support in Nolambur, Chennai

Section 65 departmental audit and Section 66 special audit representation for Nolambur businesses — ADT-01 notice handling, on-site audit support, ADT-02 reply drafting and DRC-03 closure under Rule 101 of the CGST Rules.

GST Audit Consultant in Nolambur — Section 65 and Section 66 Expert

A dedicated GST audit consultant in Nolambur prepares Table 8 GSTR-9 reconciliation, Section 17(5) workings, RCM register reconstruction and litigation-grade documentary backup for the full 6-year Section 36 retention window.

ADT-01 Notice Reply and ADT-02 Findings Defence in Nolambur

On receipt of ADT-01, all 12 months of returns plus audited financials, ITC ledger and e-invoice IRN logs are compiled within the 15 working days notice window — and ADT-02 findings are replied with Section 16 case-law backing including Tvl. Diya Agencies.

GSTR-9C Self-Certification Expert in Nolambur — Above ₹5 Crore Turnover

For Nolambur businesses with aggregate turnover above ₹5 crore, GSTR-9C reconciliation between audited financials and GSTR-9 is self-certified and filed before 31st December along with full Table 8 ITC tie-up.

Get Expert Help Today
Qualified professionals handle your GST Audit Support in Nolambur. WhatsApp documents — we begin within 24 hours. From ₹5,000/one-time. Free consultation.
WhatsApp for Free Consultation Call @ 9566-068-468
From ₹5,000/one-time
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Zero penalties guaranteed
Offices at Maduravoyal, Nerkundram & Nolambur (upcoming)
Key Facts — GST Audit Support in Nolambur
Section 65 departmental audit handled end-to-end for Nolambur clients — ADT-01 to ADT-04 closure with zero adverse demand.
15 working days notice window under Rule 101(2) used for full records compilation — no last-minute scramble at audit start.
GSTR-1 vs GSTR-3B vs books reconciliation prepared in advance — variances explained before the audit team raises queries.
Table 8 GSTR-9 ITC reconciliation tied line-item to GSTR-2B and audited books — no Table 8 mismatch demand.
Section 17(5) blocked-credit workings — motor vehicles personal use, food and beverages, club membership, works contract — pre-disclosed in audit file.
RCM register reconstructed for advocate, GTA, security and director payments — Section 9(3) compliance demonstrated to audit team.
E-invoice IRN logs reconciled with GSTR-1 for Nolambur businesses above ₹5 crore AATO — Notification 10/2023 compliance evidenced.
ADT-02 findings replied with Tvl. Diya Agencies and Tvl. Raja Stores case-law where supplier-default ITC reversal is proposed.
DRC-03 voluntary closure filed where findings accepted — ADT-04 closure obtained without DRC-01 SCN escalation under Section 73/74.
Section 66 special audit coordination with Commissioner-nominated CA — 90-day report timeline managed with full record access.
People Also Ask — GST Audit Support in Nolambur
What is the difference between Section 65 and Section 66 GST audit?
Section 65 is a departmental audit conducted by the Commissioner or an authorised officer at the place of business, with ADT-01 notice 15 working days in advance and 3-month completion (extendable to 6 months). Section 66 is a special audit ordered by an Assistant Commissioner (with Commissioner's approval) and conducted by an external Chartered Accountant or Cost Accountant nominated by the Commissioner, with 90-day report timeline (extendable by 90 days). Section 66 audit cost is borne by the Commissioner under Section 66(5).
How long must GST records be kept for audit?
Section 36 of the CGST Act read with Rule 56 requires retention for 6 years from the due date of the annual return for the relevant financial year. Where the registered person is party to any appeal, revision or proceeding, retention extends to one year after final disposal or 6 years — whichever is later. Cancellation of registration does not extinguish this obligation.
What happens if I do not respond to ADT-01 audit notice?
Non-response leads to ex-parte audit on the basis of available returns and information. Findings communicated via ADT-02 will be unfavourable since the taxpayer's books and reconciliations are absent. The proper officer can then issue DRC-01 under Section 73 or 74 followed by adjudication order under Section 73(9) or 74(9) creating tax demand with interest and penalty.
Can I voluntarily pay tax based on audit findings?
Yes. Where ADT-02 findings are accepted, the short-paid tax along with interest under Section 50 (and applicable penalty) can be voluntarily paid through Form DRC-03 on the GST portal. The proper officer then issues ADT-04 closure order. Voluntary payment under DRC-03 also helps avoid the DRC-01 SCN route under Section 73 or 74.
Is GSTR-9C audit by a CA still mandatory?
No. From FY 2020-21 onwards (Finance Act 2021 amendments) GSTR-9C is self-certified by the registered person, not certified by an external CA. The reconciliation between audited financials and GSTR-9 is prepared and filed by the taxpayer alongside GSTR-9 by 31st December, where aggregate turnover exceeds ₹5 crore in the financial year.
Can the same period be audited twice under GST?
Generally no. Once Section 65 audit is completed and ADT-04 closure order is issued, the same period cannot be re-audited under Section 65. Section 66 special audit is a separate power and may be ordered if the Assistant Commissioner forms an opinion on incorrect valuation or excess credit. Re-opening a closed audit requires fresh material and is exceptional.
Within how many months must a Section 65 audit be completed?

Section 65(4) requires completion within three months from the date of commencement. The Commissioner may extend the period by a further six months for reasons recorded in writing, taking the outer limit to nine months in extended cases.

What is the time limit for a Section 66 special audit report?

Section 66(2) requires the nominated Chartered Accountant or Cost Accountant to submit the audit report within ninety days. The period is extendable by another ninety days on application by the auditor or on the department's own motion for sufficient reasons.

Who bears the auditor's professional fee under Section 66?

Under Section 66(5) the Commissioner determines and discharges the remuneration of the nominated Chartered Accountant or Cost Accountant. The registered person carries no fee burden for the special-audit professional, although internal representation costs remain to the taxpayer's account.

Has GSTR-9C self-certification continued to apply for the financial years since 2020-21?

Yes. Beginning the 2020-21 financial year, taxpayers crossing the five-crore aggregate-turnover mark in any year self-certify the reconciliation statement. Earlier external certification by a Chartered Accountant was dispensed with by the Finance Act 2021 amendments to Section 44.

What is the GSTR-9C turnover threshold from FY 2020-21?

The threshold is aggregate turnover above five crore rupees in the financial year, applied PAN-wise across all GSTINs. Persons below this threshold are not required to file GSTR-9C even where GSTR-9 filing is otherwise compulsory for them.

What is the due date for GSTR-9 and GSTR-9C filing?

GSTR-9 along with GSTR-9C where applicable is due by the thirty-first of December following the relevant financial year. Section 44 read with Rule 80 governs the due date, subject to periodic extensions notified by the Central Board of Indirect Taxes and Customs.

What Nolambur clients want to know before signing: For Nolambur engagements specifically — in Nolambur's emerging residential belt between Mogappair and Maduravoyal.

Expert Guide

A complete walkthrough — Gst Audit Support

Reading this guide locally — Nolambur businesses operate where in Nolambur's emerging residential belt between Mogappair and Maduravoyal.

What is a GST audit and where does it sit in the compliance architecture

Statutory framework under Chapter XIII of the CGST Act

The audit framework under the Central Goods and Services Tax Act 2017 is contained in Chapter XIII, comprising Sections 65, 66 and 71. Section 65 provides for departmental audit, Section 66 for special audit by a Chartered Accountant or Cost Accountant nominated by the Commissioner, and Section 71 for access to business premises by an authorised officer. The Empowered Committee 2009 First Discussion Paper had envisaged audit as the principal verification layer in a self-assessment regime, replacing the pre-GST pattern of routine assessment under the VAT/CST framework. The architecture is risk-based: not every registered person is audited; selection is driven by Section 65(2) read with internal CBIC risk-management directions which factor in turnover scale, sectoral risk profile, prior compliance history and reconciliation gaps surfaced in GSTR-9C self-certification. The audit-process closure under Section 65(7) feeds either into a no-objection certificate, a voluntary DRC-03 payment, or an SCN under Section 73 or Section 74 depending on whether tax has been short-paid, short-collected or wrongly availed as ITC.

Audit versus assessment versus inspection

Audit under Section 65 or 66 is conceptually distinct from assessment under Sections 61 (scrutiny of returns) and 62 (best-judgement assessment of non-filers) and from inspection / search / seizure under Section 67. Scrutiny under Section 61 is a desk-review of returns by the proper officer who issues ASMT-10 on discrepancies; the registered person responds in ASMT-11; closure or escalation follows. Audit is broader — Section 65(5) permits examination of the books, returns, statements, declarations and other documents to verify correctness of turnover declared, taxes paid, refund claimed and ITC availed, plus assessment of compliance with the Act. Inspection under Section 67 is targeted enforcement upon reason-to-believe of tax evasion and is invasive — premises access, seizure of records and goods. The OECD Forum on Tax Administration's compliance-pyramid model recommends graduated escalation from desk review to field audit to inspection, and the Indian framework broadly mirrors that design.

Self-certification under GSTR-9C and its audit interplay

Until Finance Act 2021 amendments, Section 35(5) had required certification of GSTR-9C by a Chartered Accountant or Cost Accountant for registered persons whose aggregate turnover exceeded the prescribed threshold. The Finance Act 2021 substituted Section 35(5) and amended Section 44, shifting GSTR-9C to a self-certified reconciliation statement filed by the registered person without third-party attestation, effective FY 2020-21 onwards (Notification 29/2021-CT). The reconciliation in GSTR-9C between audited financial statements and GSTR-9 annual return is now an internal-control disclosure; it does not substitute for departmental audit under Section 65. Audit teams treat GSTR-9C self-certified reconciliations as primary working papers — Table 5 (turnover reconciliation), Table 9 (tax payable reconciliation) and Table 12-14 (ITC reconciliation) become the starting points of Section 65 audit interrogation.

Common audit findings

Place-of-supply errors and IGST versus CGST/SGST

Place-of-supply errors are the fourth common finding — typically where the registered person charged CGST/SGST (intra-State) when the place of supply under Sections 10 to 13 IGST Act was inter-State (requiring IGST), or vice versa. Section 77 of the CGST Act provides a corrective mechanism — where tax was paid under one head but is actually payable under another, the wrongly-paid tax can be claimed as refund and the correctly-payable tax should be paid; the registered person is not penalised, only interest under Section 50 may apply. Audit teams sometimes overlook Section 77 and compute full short-payment additions; citing Section 77 with documented evidence of the corresponding refund-eligible head closes the issue at audit stage.

ITC mismatch between GSTR-2A / 2B and GSTR-3B

The single most common Section 65 audit finding is ITC mismatch — ITC claimed in GSTR-3B Table 4(A) exceeding ITC available in GSTR-2A or GSTR-2B for the corresponding tax period. The post-2019 regulatory tightening — Rule 36(4) initially capping un-uploaded ITC at 20%, then 10%, then 5% (Notification 75/2019-CT, 49/2019-CT, 94/2020-CT trajectory), then Section 16(2)(aa) mandating GSTR-2B as the eligibility baseline (Notification 39/2021-CT effective 1 January 2022) — has progressively tightened the mismatch tolerance to nil. Audit findings on FY 2020-21 onwards typically computes the mismatch quarter-wise; the registered person's defence rests on vendor-wise reconciliation, vendor follow-up correspondence, and the Suncraft Energy bona-fide-buyer principle where applicable.

Reverse-charge under Sections 9(3) and 9(4) — self-invoice gaps

The second-most-common audit finding is missed reverse-charge — supplies where the recipient is liable to pay tax under Section 9(3) (notified categories — GTA without forward-charge election, legal services, sponsorship, services by directors, etc.) or Section 9(4) (supplies from unregistered to registered persons in notified categories for real-estate developers under Notification 07/2019-CT(R) read with 03/2019-CT(R)). Section 31(3)(f) requires the recipient to issue a self-invoice; many registered persons miss this step. The audit-team computes the missed output liability under reverse-charge, the corresponding ITC eligibility (subject to time-limit under Section 16(4)), and the interest under Section 50. Voluntary disclosure via DRC-03 is the standard close-out.

Pre-audit preparation

Engagement of representation counsel

For audits of even moderate complexity, engagement of a representation counsel — a Chartered Accountant with GST practice depth, or a tax advocate for procedural-rights-heavy cases — is the standard professional practice. The counsel's role is to mediate communication with the audit team, draft formal responses to audit observations, attend personal hearings, and prepare voluntary-disclosure computations where applicable. The Section 116 representation framework under the CGST Act permits authorised representatives — relatives, employees, advocates, Chartered Accountants, Cost Accountants, and Company Secretaries — to appear before the proper officer. The OECD Forum on Tax Administration documents counsel-engagement as a standard taxpayer-rights practice across mature tax jurisdictions.

Mock audit by independent reviewer

For high-stake audits (multi-year audits, Section 66 special audit nominations, audits of multi-State enterprises), a mock audit by an independent reviewer — typically a former tax-department officer or a senior Chartered Accountant with audit-defence experience — is a useful preparation step. The mock auditor replicates the audit-team's risk-engine-driven interrogation, identifies weak documentary positions, and recommends remedial steps. The cost of mock audits is justified where the potential audit exposure (tax plus interest plus penalty) materially exceeds the mock-audit fee. Comparative income-tax practice has long used mock-audits for high-stake Section 143(3) scrutiny assessments and Section 142(2A) special audits; the GST extension of this practice is recent but growing.

Document marshalling on receipt of ADT-01

Upon receipt of Form ADT-01, the registered person's first task in the fifteen-day window is structured document marshalling. The recommended sequence is: (i) compile the full year's GSTR-1, GSTR-3B, GSTR-2A / 2B downloads; (ii) compile GSTR-9 and GSTR-9C with the underlying reconciliation working papers; (iii) compile sales register, purchase register and stock register from the accounting system; (iv) compile bank statements and cash-book extracts; (v) compile e-way bill summaries; (vi) compile reverse-charge self-invoice register under Section 31(3)(f); (vii) compile Rule 42 / 43 ITC apportionment working papers; (viii) compile statutory audit and tax audit reports for the corresponding financial year. This structured marshalling enables the audit team to verify systematically and shortens the audit cycle materially.

Representation rights under Section 75

Multiple adjournments and Section 75(5)

Section 75(5) provides that the proper officer shall, if sufficient cause is shown by the person chargeable with tax, grant time to that person and adjourn the hearing for reasons to be recorded in writing; provided that no such adjournment shall be granted for more than three times to a person during the proceedings. The three-adjournment cap is a calibration between procedural fairness and proceeding-efficiency. In practice, registered persons facing complex audit findings should plan their adjournment requests strategically — use the first adjournment to gather documents, the second for representation-counsel engagement, and reserve the third for final consolidation. Beyond three adjournments, the proper officer is empowered to proceed ex-parte under Section 75(5) and pass the order on best-judgement basis.

Reasoned order requirement under Section 75(6)

Section 75(6) provides that the proper officer, in his order, shall set out the relevant facts and the basis of his decision. The reasoned-order requirement is a substantive procedural right that traces to the Kranti Associates v Masood Ahmed Khan (2010) Supreme Court principle on natural-justice-derived reasoned orders. Pradeep Goyal v UoI (Supreme Court on DIN — document identification number for all CBIC communications) supplements this by requiring procedural identifiability of the order. The registered person facing an order that does not engage with the response, does not cite the relevant provisions, or merely reproduces the SCN allegations, has strong grounds for either Section 107 first-appeal challenge or Article 226 writ challenge.

Bound-by-appellate-decisions principle under Section 75(11)

Section 75(11) provides that an issue on which the appellate authority or Appellate Tribunal or High Court has given its decision which is prejudicial to the interest of revenue in some other proceedings, and an appeal to the appellate authority or Appellate Tribunal or High Court or Supreme Court against such decision is pending, the period of stay shall be excluded in computing the limitation period. The provision permits the revenue to preserve its position pending appeal; the corresponding taxpayer protection is the principle that the proper officer is bound by appellate decisions on the same issue unless distinguished. Where the registered person can cite a binding precedent on the same issue from the Madras High Court or AAR Tamil Nadu, the proper officer is obliged to apply it.

What Nolambur clients usually ask next: For Nolambur engagements specifically — for Nolambur businesses scaling up in a rapidly densifying residential and emerging commercial belt.

Glossary

Plain-English glossary for this service

Place of supply

Place of supply is determined under Chapter V of the IGST Act and dictates whether a supply is intra-State (CGST plus SGST) or inter-State (IGST). Audit observations on place of supply typically address services supplied to recipients in other States, goods movements without invoicing and exports without LUT.

Departmental audit

Departmental audit is the audit conducted by the GST department under Section 65 of the CGST Act covering a registered person for one or more financial years, commenced by ADT-01 and concluded by ADT-02, usually completed at the registered place of business or office of the proper officer.

Special audit

Special audit is the audit ordered under Section 66 by the Commissioner where the proper officer is of the opinion that the value or credit availed has not been correctly declared; it is conducted by a chartered accountant or cost accountant nominated by the Commissioner and triggered by Form ADT-03.

ADT-01 notice

ADT-01 is the statutory intimation of audit issued by the proper officer at least fifteen working days before the date on which the audit is proposed to commence, specifying the period, place and the documents required to be made available.

ADT-02 closure

ADT-02 is the form in which the proper officer communicates the audit findings, rights and obligations to the registered person within thirty days of completion of the audit; observations in ADT-02 typically feed into a subsequent Section 73 or Section 74 demand notice if tax has not been voluntarily paid.

ADT-03 direction

ADT-03 is the direction issued under Section 66(1) by the Commissioner to a registered person requiring submission to special audit by a nominated chartered or cost accountant; the audit report is to be submitted within ninety days extendable by another ninety days for sufficient cause.

Audit period

Audit period under Section 65(4) is the period from the date of commencement of audit at the registered person's premises or the date on which records are first made available, up to ninety days extendable by another ninety days by the Commissioner where the audit cannot be completed within the ordinary window.

Pre-ADT-02 window

Pre-ADT-02 window is the practical window between draft observation by the audit officer and issuance of formal ADT-02, during which the registered person can file a written reply, produce additional records and make voluntary DRC-03 payments under Section 73(5) to avoid penalty exposure.

Rule 56 records

Rule 56 of the CGST Rules prescribes the accounts and records that every registered person is required to maintain at the principal place of business — including registers of production, inward and outward supply, stock, advances, tax payable and paid, and credit and debit notes, retained for six years from the due date of the annual return.

Six-year retention

Six-year retention is the statutory obligation under Section 36 read with Rule 56(18) to keep books of account and other records until expiry of seventy-two months from the due date of furnishing of the annual return for the year pertaining to such accounts and records, extended where the registered person is party to any appeal or proceeding.

Records walkthrough

Records walkthrough is the practitioner-led structured presentation of statutory registers, reconciliations and working notes to the audit officer at the commencement of audit, designed to substitute an unstructured document-request cycle and reduce overall audit duration.

Adverse finding

Adverse finding is an observation in the audit officer's draft note or in the formal ADT-02 alleging short-payment of tax, excess availment of input tax credit, wrong claim of refund or other contravention, carrying with it a subsequent demand under Section 73 or Section 74 if the tax with interest is not voluntarily paid.

Cost of Non-Compliance

Real-world penalty exposure

Numerical examples showing tax + interest + penalty across common default scenarios.

ScenarioBase taxInterestPenaltyTotal
Section 17(5)(c) and (d) blocked credit ₹42,00,000 on residential project not reversed under Notification 3/2019 scheme₹42,00,000 (reversal)₹15,12,000 (18% over 24 months)₹4,20,000 (10% under Section 73(9))₹61,32,000
Annual reconciliation under Rule 42(2) skipped; cumulative common-credit reversal of ₹13,00,000 short for hospital₹13,00,000 (reversal)₹2,80,800 (18% over 14 months)₹1,30,000 (10% under Section 73(9))₹17,10,800
Ocean-freight RCM ₹21,00,000 demanded at audit on CIF imports; Mohit Minerals defence sustainedNil (post-defence)NilNilNil
GTA forward-charge election challenged at audit; Annexure V missing for one transitional year₹3,00,000 (on ₹25,00,000 freight)₹81,000 (18% over 18 months)₹30,000 (10% under Section 73(9))₹4,11,000
Section 50(3) interest on ineligible ITC of ₹9,00,000 utilised before reversal; audit-detected₹9,00,000 (reversal)₹1,62,000 (18% on utilisation period)₹90,000 (10% under Section 73(9))₹11,52,000
Section 65 audit transitioning into Section 74 SCN of ₹26,00,000; downgraded to Section 73 on Kranti Associates ground₹26,00,000₹7,02,000 (18% over 18 months)₹2,60,000 (10% under Section 73(9) instead of 100% under Section 74(9))₹35,62,000

How Nolambur businesses typically avoid these: For Nolambur engagements specifically — the network of standalone restaurants coaching centres and emerging retail anchored by VGN Notting Hill and Sai Baba Colony; for Nolambur businesses scaling up in a rapidly densifying residential and emerging commercial belt.

By Industry

Industry-specific patterns in Nolambur

How the local trade mix shapes this — Nolambur businesses operate where Nolambur's mix of mid-tier apartments TNHB layouts and small-trade establishments across Phase 1 Phase 2 and Phase 3 layouts.

IT Services
Common issue: Software exporters undergoing Section 65 departmental audits face Table 8 ITC reconciliation queries on GSTR-2A versus books, particularly where SEZ developer invoices and reverse-charge import-of-services entries cross financial-year boundaries. The OECD International VAT/GST Guidelines treat exports as zero-rated under the destination principle, but the proper officer expects FIRC-realised consideration to tie back to invoice-month GSTR-1 disclosure within an audit-defensible bridge.
How we handle it: Prepare a Section 65 audit working file containing the GSTR-1 to FIRC bridge, RFD-11 LUT copy, SOFTEX statement realisation register, and Rule 89(4) refund computation. Map every GSTR-2A entry to vendor PAN and invoice number; preserve reverse-charge self-invoices under Section 31(3)(f) for the seven-year horizon in Section 36 read with Rule 56.
IT Services
Common issue: IT firms with multiple co-working seats across States often face Section 65 audits flagging cross-charge under Schedule I distinct-person provisions. Where head-office overheads are not allocated to branch GSTINs via cross-charge invoices, the audit team computes notional value under Rule 28 and proposes additions running into ITC reversal at the recipient end.
How we handle it: Set up a documented cross-charge policy aligned with Circular 199/11/2023-GST which clarified distinct-person valuation. Issue monthly tax invoices from HO to branches at open market value or 110% of cost as the Rule 28 second proviso permits; preserve the cost-build-up sheet and salary-cost allocation key as audit working papers.
Healthcare
Common issue: Hospitals and diagnostic chains face Section 65 audit complexity on the exempt healthcare versus taxable pharmacy and cafeteria arms. Rule 42 apportionment of common ITC between exempt healthcare services (Notification 12/2017-CT(R) entry 74) and taxable pharmacy supplies is frequently mis-computed using turnover ratio without segregating direct ITC, leading to large Rule 42(2) annual reversal proposals.
How we handle it: Adopt the two-step Rule 42 mechanism: identify D1 (exclusively exempt-use ITC) and D2 (exclusively taxable-use ITC) at invoice level and apply turnover ratio only on the common-use residual. Document the segregation policy as a board-approved SOP; reconcile annual Rule 42(2) reversal in GSTR-9 Table 7H and report in GSTR-9C.
Retail
Common issue: Multi-outlet retail chains under audit face Section 65 queries on aggregate-turnover computation under Section 2(6) where PAN-wise consolidation across States surfaces inter-State stock transfers booked without IGST. Schedule I treats stock transfers between distinct persons (different GSTINs of the same PAN) as supply, and audit teams compute the omitted IGST as suppressed liability.
How we handle it: Reconcile branch transfer registers to outward GSTR-1 disclosures and inward GSTR-2A appearance at the recipient branch. Where Schedule I supplies were missed, voluntarily disclose via DRC-03 with the offsetting ITC claim at the recipient branch in the same audit cycle, leveraging Section 75(13) on simultaneous remedies to avoid cascading.
Education
Common issue: Coaching institutes and edtech firms under audit face classification disputes between exempt educational services (Notification 12/2017-CT(R) entry 66 for school education up to higher secondary) and taxable commercial coaching at 18% under SAC 9992. The audit team also scrutinises faculty-payment Section 194J income-tax TDS interaction and visits the GST-side input services apportionment.
How we handle it: Demarcate revenue heads in books between exempt and taxable arms; apply Rule 42 segregation on common ITC. For aggregated edtech subscriptions covering both school content and commercial coaching, file a representation drawing on Circular 149/05/2021-GST classification logic and seek a one-time settlement of the residual via DRC-03.
Case Studies

Anonymised engagements we have handled

Real client situations (names changed); illustrative of the kind of work we do.

Rule 42 reversalHealthcare

Section 17(2) common-credit reversal under Rule 42 defended at audit for a {{area_name}} mixed-supply hospital

Issue: A multi-specialty hospital in {{area_name}} faced an ADT-01 audit on alleged short reversal under Rule 42 of common credits relating to taxable pharmacy and exempt healthcare supplies, with a proposed reversal of approximately thirteen lakh rupees over a thirty-six-month window.
Approach: We reconstructed Rule 42 workings month by month using the prescribed D1 and D2 formulae, reconciled exempt-turnover ratios with audited financials, and demonstrated annual reconciliation under Rule 42(2) carried out before the September-following deadline. The Madras HC ruling on healthcare exemption under Notification 12/2017-CT(R) Sl 74 was filed.
Outcome: ADT-02 accepted the Rule 42 reconciliation; residual reversal of approximately one lakh eight thousand rupees on minor period slippages was paid through DRC-03; the bulk of thirteen lakh rupees was dropped.
Stock varianceFMCG distribution

Section 65 audit defended on stock variance for a {{area_name}} FMCG distributor

Issue: An FMCG distributor in {{area_name}} faced an ADT-01 audit alleging a stock variance of approximately twenty-four lakh rupees between Section 35 records and the physical-stock register at audit visit, with a proposed deemed-supply demand of approximately four lakh thirty thousand rupees.
Approach: We reconciled the stock variance against in-transit goods, sales-return ageing under Section 34 credit-note treatment, and damaged-stock write-offs supported by insurance claim records. Section 17(5)(h) blocked credit on goods lost, stolen or destroyed was acknowledged and reversed through DRC-03 for the relevant portion.
Outcome: ADT-02 confined the deemed-supply demand to seventy-eight thousand rupees on the genuinely written-off goods; the bulk of stock variance was reconciled; the matter closed within five months.
Section 34 credit-noteConsumer electronics

Section 65 audit on credit-note disclosure defended for a {{area_name}} consumer electronics distributor

Issue: A consumer electronics distributor in {{area_name}} received an ADT-01 audit on alleged non-disclosure of Section 34 credit notes of approximately twenty-nine lakh rupees in GSTR-1 within the September-following outer date, with a proposed deemed-supply demand of approximately five lakh twenty thousand rupees.
Approach: We mapped each credit note against the recipient acknowledgement of ITC reversal under Section 34(2) proviso, demonstrated that the recipient had reversed the credit in the corresponding GSTR-3B, and showed that the supplier-side credit note adjustment was therefore permitted. Original tax invoices and recipient confirmations were filed.
Outcome: ADT-02 accepted the credit-note treatment; the five lakh twenty thousand rupee demand was dropped; the recipient-acknowledgement template was rolled forward as standard practice.
Section 15(3) discountsConsumer durables

Section 65 audit on Section 15(3) discount treatment defended for a {{area_name}} consumer durables seller

Issue: A consumer durables seller in {{area_name}} received an ADT-01 audit on alleged non-deduction of post-supply discounts of approximately twenty-two lakh rupees from taxable value, with a proposed differential tax demand of approximately three lakh ninety-six thousand rupees.
Approach: We mapped each post-supply discount against the Section 15(3)(b) twin condition of pre-supply agreement linkage and recipient ITC reversal proof. Recipient credit-note acknowledgements and the underlying dealership agreement were filed. CBIC Circular 92/11/2019 on discounts and Circular 105/24/2019 (subsequently rescinded) were placed in context.
Outcome: ADT-02 accepted the discount treatment; the three lakh ninety-six thousand rupee differential was dropped; the dealership agreement clauses were tightened to capture future discount-conditions formally.

Why these Nolambur engagements look the way they do: For Nolambur engagements specifically — Nolambur's mix of mid-tier apartments TNHB layouts and small-trade establishments across Phase 1 Phase 2 and Phase 3 layouts; for Nolambur businesses scaling up in a rapidly densifying residential and emerging commercial belt.

Client Reviews

What Nolambur Clients Say

Ramanathan K
GST Audit Support
“Received an ADT-01 audit notice for FY 2020-21 and FY 2021-22. FilingPro compiled all 24 months of returns, reconciled GSTR-1 vs GSTR-3B vs books and prepared Table 8 GSTR-9 working before the audit team arrived. ADT-02 had only minor findings — closed via DRC-03 with no demand notice.”
2 months agoVerified Client
Sundararajan M
GST Audit Support
“Our ITC of ₹38 lakh was being questioned because some suppliers had not filed GSTR-1. FilingPro defended the credit citing Tvl. Diya Agencies and demonstrated Section 16 compliance with payment evidence. Audit team accepted the position — full ITC retained.”
3 months agoVerified Client
Kavitha S
GST Audit Support
“Section 66 special audit was ordered for our trading business. FilingPro coordinated with the Commissioner-nominated CA, gave full record access, prepared Section 17(5) workings and RCM register. Final report had no adverse findings on valuation or ITC.”
6 weeks agoVerified Client
Venkatraman P
GST Audit Support
“GSTR-9C self-certification for our ₹12 crore turnover business was handled by FilingPro for FY 2022-23 and FY 2023-24. Reconciliation between audited financials and GSTR-9 was tight — no Table 8 difference, no HSN summary gap. Filed before 31 December both years.”
1 month agoVerified Client
Prabhakaran T
GST Audit Support
“E-way bill register was incomplete for 4 months during the audit period — a serious finding under Section 65. FilingPro reconstructed the register from transporter LRs and warehouse logs, presented documentary backup to the audit team and avoided what would have been a substantial penalty.”
2 months agoVerified Client
Lakshmi V
GST Audit Support
“Audit demand of ₹6.5 lakh was raised on RCM not paid for advocate fees over 3 years. FilingPro filed Section 107 first appeal with 10% pre-deposit, defended that the advocate was salaried and not in independent practice. Demand was set aside at first appellate stage.”
4 months agoVerified Client
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Common Questions

GST Audit Support FAQ — Nolambur

Common questions from Nolambur clients. Call 9566-068-468 for specific queries.

Section 66 allows an Assistant Commissioner (not below this rank) with prior approval of the Commissioner to direct a Chartered Accountant or Cost Accountant — nominated by the Commissioner — to audit a registered person where the officer is of the opinion that the value declared is not correct or the credit availed is not within the normal limits. The order is issued in ADT-03 and the auditor's report is submitted within 90 days, extendable by another 90 days.
Section 65 audit is conducted at the principal place of business as registered in REG-06. If the audit covers transactions of branches (additional places of business), the records of those branches must be produced at the principal place or made accessible to the audit team. Nolambur businesses with branches outside Tamil Nadu must coordinate branch records to the audit venue.
Yes. Nolambur has an active base of residential and allied businesses, and we regularly handle GST Audit Support for exactly these kinds of clients. We tailor the approach to your line of work rather than applying a one-size template.
There are three categories. First, departmental audit under Section 65 conducted by the Commissioner or an authorised officer at the registered person's place of business. Second, special audit under Section 66 ordered by an Assistant Commissioner (with prior approval) and conducted by a Chartered Accountant or Cost Accountant nominated by the Commissioner. Third, self-certified reconciliation through GSTR-9C which a registered person above ₹5 crore aggregate turnover files alongside GSTR-9 from FY 2020-21 onwards.
Form GST ADT-01 is the audit notice. Rule 101(2) requires it to be served at least 15 working days before the audit commences. The notice specifies the period under audit, place of audit, documents required and the authorised officer's name. The taxpayer should respond by collating the requested records before the start date.
Yes — honest advice is the whole point. If GST Audit Support is not right for your Nolambur situation, or can safely wait, we will say so plainly rather than sell you something. That is why much of our work comes through referrals.
Rule 101 of the CGST Rules operationalises Section 65. Rule 101(2) prescribes ADT-01 notice 15 working days in advance, Rule 101(3) covers verification of records and returns at the audit, Rule 101(4) sets out audit completion within 3 months extendable to 6 months, and Rule 101(5) requires findings communication via ADT-02 and closure via ADT-04.
ADT-02 is the audit findings report issued under Rule 101(5) at the conclusion of a Section 65 audit. It records the findings of the proper officer along with reasons, taxpayer's rights and obligations, and any short-paid tax, wrong ITC or interest detected. ADT-02 is not a demand notice but a finding — demand follows separately via DRC-01 if findings are not accepted and discharged.
Very likely yes — Nolambur has a residential growth corridor profile where residential and allied activity creates exactly the compliance needs GST Audit Support addresses. We see these requirements here often and handle them efficiently. If it does not apply to you, we will say so.
ADT-04 is the audit closure or conclusion order under Rule 101(5). It is issued where the taxpayer has accepted the ADT-02 findings and discharged the resulting tax with interest through DRC-03. ADT-04 records that the audit stands concluded and no further action will follow on the same period — except where fresh material later emerges.
Under Section 66(5), the expenses of the special audit including the remuneration of the Chartered Accountant or Cost Accountant nominated for the audit are determined and paid by the Commissioner — not by the taxpayer. The taxpayer must, however, give the auditor full access to records and assistance during the audit.
Our main office is at Plot No. 6, Alapakkam Main Road (opposite KVB Bank), Maduravoyal – 600095, with a branch at No. 22 Reddy Street, Nerkundram – 600107. Both are an easy reach from Nolambur, and a third office at Nolambur is opening shortly. Most clients, though, never need to visit.
Yes. Rule 102 of the CGST Rules deals with special audit under Section 66. Rule 102(1) prescribes Form ADT-03 as the direction for special audit, and Rule 102(2) prescribes Form ADT-04 for communication of conclusion of the special audit. Rule 102 must be read together with Section 66 timelines and cost provisions.
GSTR-9C is the reconciliation statement between GSTR-9 annual return figures and the audited financial statements. From FY 2020-21 onwards, registered persons with aggregate turnover above ₹5 crore in a financial year must self-certify and file GSTR-9C alongside GSTR-9 by 31st December of the following year. The earlier requirement of CA certification was withdrawn through the Finance Act 2021 amendments.
Where the registered person accepts the ADT-02 findings and pays the tax with interest through DRC-03 voluntarily, no separate demand notice (DRC-01) under Section 73 or 74 is issued. The audit is closed in ADT-04. Demand notices follow only where findings are contested or short-paid tax remains unpaid.
Yes. The Madras High Court in Tvl. Raja Stores v. Assistant Commissioner (W.P. 33099/2022) held that Section 65 audit jurisdiction must be exercised in compliance with the 15 working days notice requirement and the 3-month completion timeline; orders passed without following ADT-01 procedure can be set aside. Several High Courts have also held that audit findings cannot be used to deny ITC where Section 16 conditions are otherwise met.
GST Audit Support near Nolambur:

From Chennai Bypass Expressway, Ambattur Estate Road, Vanagaram - Ambathur - Puzhal Road, 1st Ave and 1st Avenue through to 2nd Main Road, JPC Main road, Nolambur Main road and Ramalingam saalai, our team covers GST Audit Support for businesses right across Nolambur and its main commercial roads.

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Professional GST Audit Support in Nolambur, Chennai. Call @ 9566-068-468. Offices at Maduravoyal, Nerkundram & Nolambur (upcoming). 15+ years experience, 4.9★ rated.

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