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CA Final · Indirect Tax Laws · Assessment and Audit

The proper officer has decided to audit Kaveri Engineering Ltd under section 65. Which of the following correctly states the form sequence under the CGST Rules, 2017 for initiating the audit and informing the audit findings?

The audit notice is issued in FORM GST ADT-01 and, on conclusion of the audit, the findings are informed to the registered person in FORM GST ADT-02. FORMs ADT-03 and ADT-04 apply to special audit, not to ordinary audit.

  1. ANotice in FORM GST ADT-01; findings communicated in FORM GST ADT-02Correct
  2. BNotice in FORM GST ADT-02; findings communicated in FORM GST ADT-01
  3. CDirection in FORM GST ADT-03; findings communicated in FORM GST ADT-04
  4. DNotice in FORM GST ASMT-14; findings communicated in FORM GST ASMT-15

Explanation

Rule 101(2) requires a notice in FORM GST ADT-01 for audit, and rule 101(5) requires findings on conclusion to be informed in FORM GST ADT-02. ADT-03 and ADT-04 relate to special audit, so the third option is a mix-up with section 66.

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