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CA Final · Indirect Tax Laws · Assessment and Audit

Sundaram Electricals Ltd. is to be audited under section 65. The proper officer decides to undertake the audit and wants to initiate the process. Later, after verifying records and informing the company of discrepancies, he concludes the audit. Which pair of forms is correctly used for the notice at the start and for communicating the findings on conclusion of audit, respectively, under the CGST Rules, 2017?

The notice of audit is issued in FORM GST ADT-01 and the findings of audit on conclusion are communicated in FORM GST ADT-02. FORMS ADT-03 and ADT-04 belong to special audit under section 66, and ASMT forms relate to assessment, not audit.

  1. AFORM GST ADT-03 and FORM GST ADT-04
  2. BFORM GST ADT-01 and FORM GST ADT-02Correct
  3. CFORM GST ADT-02 and FORM GST ADT-01
  4. DFORM GST ASMT-14 and FORM GST ASMT-15

Explanation

Rule 101(2) requires notice in FORM GST ADT-01 when an audit is decided. Rule 101(5) requires the findings on conclusion to be informed in FORM GST ADT-02. ADT-03 and ADT-04 relate to special audit under section 66, so the first option is wrong.

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