Action to be taken by the Audit Group - Goods And Services Tax Audit Manual 2019 [CBIC] - GST

5.4 Action to be taken by the Audit Group: Once the audit schedule, with Group allocation, is finalised, the action shifts to audit groups. The group should have adequate time to complete the preparation for audits to be conducted as per the audit schedule. All units listed to be audited should be intimated at least 15 days before the commencement of audit verification in their premises. A format of the letter (ADT 01) intimating the registered person about the audit and the records/documents to be provided to the auditors has been notified under CGST Rules, 2017 provided in Annexure - GSTAM-II of this manual.