GST ADT-01 Audit Notice - Step-by-Step Reply Guide

An ADT-01 notice is a department-initiated GST audit notice, meaning the tax authorities want to examine your books of accounts, records, and returns in detail. This is different from a scrutiny notice. An audit is more comprehensive, and your response to ADT-01 sets the tone for the entire audit process. What Is ADT-01? Form ADT-01 is issued under Section 65 of the CGST Act, 2017. It's the formal communication from the Commissioner (or an authorised officer) informing you that your business will be subject to a GST audit. The notice will specify: - The audit period - The documents/records to be produced - The date, time, and venue of the audit (or whether it will be conducted at your premises) - The officer(s) conducting the audit What Triggers a GST Audit? GST audits under Section 65 are typically triggered by: - Turnover exceeding threshold in the audit selection criteria - Significant ITC accumulation without corresponding output liability - Sector-specific audit drives (e-commerce, real estate, exporters) - Flagging by the risk management system based on return filing patterns - Tip-off or reference from other investigation units How to Respond to ADT-01 Your formal reply should acknowledge receipt of the notice and confirm your readiness for the audit. It should: - Acknowledge the notice by number and date - Confirm your GSTIN and business name - Acknowledge the audit period - Confirm your willingness to cooperate - If the proposed date/venue is not practical, request a rescheduling with valid reasons Beyond the formal reply, your real work is document preparation. You'll need: - GSTR-1, GSTR-3B, GSTR-9 for the audit period - Purchase register and sales register - E-way bill records - ITC reconciliation (GSTR-2B vs purchase register) - Bank statements - Any prior correspondence with the department The Strategic Value of Your Reply A professional, organised ADT-01 reply signals to the auditor that you're a compliant taxpayer with clean records. It sets a cooperative tone that often results in a smoother audit. Notice Sahayak helps you draft a proper ADT-01 acknowledgement reply, correctly formatted and referencing the relevant provisions. Get it done today before the audit timeline begins.