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TMI BlogIssuance of Notice in FORM GST ADT-01X X X X Extracts X X X X X X X X Extracts X X X X ..... manual as Annexure - 1. Intimation of audit (i.e. ADT-01) is to be issued to the taxable person at least 15 working days in advance prior to the conduct of audit. [Sec 65(3), Rule 101(2)]. Form GST ADT-01 preferably should be issued within five (05) working days of allotment of files to an audit team or audit officer. It has been observed that asking for all the books of accounts and records from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctive audit plan. While directing furnishing of accounts/books/documents, the team/officer should also factor in the risk factor/s leading to the selection of the particular RTP and focus more on such aspects as may have contributed to the particular risk profile associated with that particular taxpayer. For instance, if it is found that a particular taxpayer got selected primarily on account of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he RTP for providing information required for audit (A sample of the same is given in Annexure -3 * a list of documents / statements and books of accounts to be produced for the purpose of audit. (A sample of the list is given in Annexure -4. This questionnaire will help both the auditee and auditor to complete the audit process in a focused and planned manner. The questionnaire should incorpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Audit officer will start chalking out the audit plan. The remaining books of accounts, ledgers, statements, documents, records, etc. may be asked from time to time on the basis of the audit plan in the respective case. A letter may be attached/uploaded with the FORM GST ADT - 01 along with the questionnaire. Observance of the following principles is suggested while seeking information from the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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