GST Audit Assistance —Section 65 & 66 Support
Expert CA assistance for GST departmental audits (Section 65), special audits (Section 66), return scrutiny (Section 61 / ASMT-10), ITC reconciliation, pre-audit preparation, and demand dispute representation. Starting at ₹3,999.
GST Audit Assistance — At a Glance
Filing Returns? File GST Returns|Annual Return? File GSTR-9|Got a notice? Reply to GST Notice
What is GST Audit and When Can the Department Audit Your Business?
A GST audit is a formal examination of a registered taxpayer's books of accounts, invoices, GST returns, ITC claims, and payment records conducted by the GST department to verify whether the taxpayer has correctly reported taxable turnover, claimed Input Tax Credit within permissible limits, applied the correct GST rate, and paid the applicable tax liability. GST audits are empowered under Sections 65 and 66 of the Central Goods and Services Tax Act, 2017 and are a key enforcement tool of the Central Board of Indirect Taxes and Customs (CBIC).
GST audit selection is no longer purely random — the CBIC uses an automated risk-based selection system that cross-verifies data across multiple databases: GSTR-1 vs GSTR-3B filings, GSTR-2B vs ITC claimed, GST turnover vs income tax Form 26AS and ITR filings, e-way bill data vs invoice data, and import/export records from ICEGATE. Any significant discrepancy in these cross-verifications can trigger automated selection for scrutiny under Section 61 (which issues an ASMT-10 notice) or escalation to a full departmental audit under Section 65.
The consequences of a GST audit finding can be severe. If the audit establishes short payment of tax due to genuine error or oversight, the demand is raised under Section 73 with a penalty of 10% of tax (minimum ₹10,000) plus 18% per annum interest. If the audit establishes tax evasion, fraudulent ITC claims, or wilful misstatement, the demand is raised under Section 74 with a penalty of 100% of the tax evaded, plus interest. In the most serious fraud cases, the department can initiate prosecution under Section 132 with criminal penalties.
Receiving a GST audit notice — whether ADT-01 (Section 65), an order under Section 66, or an ASMT-10 (Section 61 scrutiny) — is a time-sensitive situation. The ADT-01 notice under Section 65 gives the taxpayer a minimum of 15 working days' advance notice before the audit commences. Using this window to conduct a thorough pre-audit reconciliation, identify and address discrepancies proactively, organise all supporting documents, and prepare responses to anticipated officer queries can significantly reduce the risk of a demand order. Taxvio's GST audit assistance service begins the moment you receive the notice.
Types of GST Audit — Section 65, Section 66 & Scrutiny
Each type of GST audit has a different legal basis, trigger, scope, and outcome. Taxvio handles all four — from pre-audit prep to personal hearing representation.
Departmental Audit (Section 65)
Conducted by a Commissioner or authorised GST officer at the taxpayer's business premises or in the department's office. Officers examine books of accounts, invoices, returns, and ITC claims. Notice in Form ADT-01 is issued at least 15 days prior. The audit must be completed within 3 months (extendable to 6 months).
Special Audit (Section 66)
Ordered by the Deputy/Assistant Commissioner of GST with prior approval of the Commissioner when, during scrutiny or enquiry, it is felt that the value of taxable supply or ITC availed is not within normal limits. Audit is conducted by a nominated Chartered Accountant or Cost Accountant — not a department officer.
Annual Return Scrutiny (GSTR-9 / 9C)
While not technically an 'audit', the annual return (GSTR-9) and reconciliation statement (GSTR-9C) filed by taxpayers above ₹5 crore serve as a self-audit mechanism. Discrepancies between GSTR-9C and audited financials frequently trigger departmental scrutiny under Section 61 or full audit under Section 65.
Scrutiny of Returns (Section 61)
A pre-audit examination where the GST officer scrutinises filed returns for apparent discrepancies — such as differences between GSTR-1 and GSTR-3B, mismatch between GSTR-2A and claimed ITC, or unusual patterns. The officer issues notice in Form ASMT-10 for taxpayer's explanation.
GST Departmental Audit Timeline — Section 65
From notice to final audit report — each stage has legal timelines. Taxvio manages every step.
ADT-01 Notice Issued
D+0
Audit notice issued — specifies audit period and date of commencement.
Pre-Audit Preparation
D+1 to D+15
15-day window to reconcile data, organise documents, and prepare responses.
Audit Commencement
D+15
Officers examine books, invoices, returns, and ITC records. Taxvio represents you.
Audit Report (ADT-04)
D+15 to D+105
Audit completed within 3 months (90 days) of commencement. ADT-04 issued.
Voluntary Payment Option
Post ADT-04
Taxpayer can voluntarily pay differential tax + interest before SCN to reduce penalty to 15%.
Pre-SCN Consultation
Before SCN
Taxvio prepares pre-SCN reply presenting taxpayer's position to the department.
Show Cause Notice (SCN)
If unresolved
SCN under Section 73/74 issued. Taxvio files formal reply and requests personal hearing.
Personal Hearing & Order
Final stage
Taxvio represents at personal hearing. Adjudication order passed. Appeals possible if needed.
ITC Reconciliation, Common Audit Triggers & How to Prepare
The most common reason for GST audits — and the most significant source of demands arising from audits — is Input Tax Credit (ITC) discrepancy. The CBIC's DGARM (Directorate General of Analytics and Risk Management) uses advanced data analytics to identify taxpayers where ITC claimed in GSTR-3B significantly exceeds ITC appearing in GSTR-2B, where ITC claims appear disproportionate to the sector or turnover profile, or where specific high-risk ITC categories (construction services, exempt supplies, blocked credits under Section 17(5)) appear to have been incorrectly claimed.
Section 17(5) of the CGST Act specifies categories of ITC that are blocked — meaning they cannot be claimed even though GST has been paid. These include motor vehicles (for non-specified uses), food and beverages, outdoor catering, beauty treatment, membership of clubs and gyms, works contract services for immovable property (not plant/machinery), and goods/services for personal consumption. Incorrect ITC claims on blocked categories are a frequent audit trigger and carry a 100% penalty under Section 74 if treated as fraudulent.
Cross-verification with Form 26AS and AIS (Annual Information Statement) is another growing trigger. CBIC has integrated its database with the income tax system — if a business declares ₹2 crore turnover in GST returns but ₹5 crore appears in Form 26AS from customer TDS deductions and bank credits, the discrepancy is automatically flagged. Similarly, import data from ICEGATE is cross-verified with GSTR-3B to detect under-reported supplies.
Taxvio's pre-audit preparation service includes a comprehensive GST health check: full reconciliation of GSTR-1 vs GSTR-3B for each month of the audit period, GSTR-2B vs books ITC reconciliation, identification of any Section 17(5) blocked credit claimed incorrectly, turnover reconciliation with audited financials and Form 26AS, and e-way bill to invoice mapping. Where genuine errors are identified, we advise on voluntary payment (which reduces the Section 73 penalty from 10% to nil if paid within 30 days of audit commencement) before the audit officer raises a formal demand.
Common GST Audit Triggers — Is Your Business at Risk?
GSTR-1 vs GSTR-3B Mismatch
Declared outward supplies in GSTR-1 differ from summary in GSTR-3B — signals under-reporting or data error.
Excess ITC vs GSTR-2B
ITC claimed in GSTR-3B exceeds GSTR-2B auto-populated credit — non-compliant suppliers or fictitious claims.
Turnover Suppression
GST turnover lower than income tax / ROC filings — automated cross-verification by CBIC AI systems.
Large ITC Reversals in GSTR-9
Significant ITC reversed in annual return compared to monthly claims — triggers reconciliation queries.
High Cash Payments vs ITC Credits
Taxpayer pays most GST in cash despite being eligible for ITC — suggests ITC leakage or mismatch.
Frequent Nil Returns + Refund Claims
Pattern of nil GSTR-3B filings combined with refund applications attracts specific risk-based selection.
Non-filing / Late Filing History
History of delayed or missed returns increases risk-based selection probability for departmental audit.
Is your business showing any of these triggers?
A proactive GST health check can identify and resolve issues before the department does. Taxvio's audit readiness review identifies risk areas, reconciles data, and prepares your compliance position — before you receive a notice.
Book Audit Readiness ReviewDocuments Required for GST Audit
Under Section 35 of the CGST Act, all records must be retained for 72 months (6 years) from the due date of the relevant annual return. Taxvio helps compile and organise all records.
GST Returns (All Years)
GSTR-1, GSTR-3B, GSTR-9, GSTR-9C for all periods under audit
Sales & Purchase Register
Month-wise register showing all outward and inward supplies
ITC Reconciliation Workings
GSTR-2B vs books reconciliation for each month
Audited Financial Statements
P&L account, Balance Sheet, Trial Balance for relevant years
All B2B & B2C Invoices
Tax invoices, credit notes, debit notes for audit period
E-Way Bills Register
E-way bills generated and corresponding invoices
Bank Statements
All business bank accounts for audit period
Import / Export Documents
Bill of entry, shipping bill, ICEGATE data if applicable
How Taxvio Handles Your GST Audit — 6 Stages
From notice to resolution — complete CA representation at every stage.
Audit Notice Review
Taxvio reviews the audit notice (ADT-01 or Section 66 order), identifies the audit period, scope, and specific areas of concern flagged by the department.
Data Gathering & Compilation
We collect all relevant GST returns, invoices, ITC reconciliations, e-way bills, bank statements, and financial statements for the audit period.
Pre-Audit Reconciliation
Full reconciliation of GSTR-1 vs GSTR-3B, GSTR-2B vs ITC claimed, GSTR-9 vs audited financials — all discrepancies identified and addressed before the audit.
Audit Preparation Brief
Our CA prepares a comprehensive audit brief with explanations for each potential discrepancy area, supporting documents organised, and anticipated officer queries addressed.
Representation During Audit
Taxvio's CA represents you at the departmental audit — appearing before the GST officer, submitting documents, responding to queries, and presenting reconciliation workings.
Demand Dispute (if any)
If the audit results in a demand notice under Section 73/74, Taxvio prepares a detailed reply, files pre-SCN (Show Cause Notice) submissions, and represents at personal hearing.
GST Audit Assistance Fee — No Hidden Charges
All plans include CA representation. Complex multi-year audits quoted separately.
Scrutiny Reply (Section 61)
₹1,999
- ASMT-10 notice analysis
- ASMT-11 reply drafting
- GSTR-1 vs GSTR-3B reconciliation
- ITC mismatch explanation
- WhatsApp support
Departmental Audit (Section 65)
₹3,999
- ADT-01 notice review
- Pre-audit reconciliation
- Full document compilation
- CA representation during audit
- Demand reply / pre-SCN submission
Special Audit + Demand Defence
₹7,999
- Section 66 special audit handling
- Full ITC health check
- Show Cause Notice (SCN) reply
- Personal hearing representation
- First appellate (GST officer) if needed
Frequently Asked Questions — GST Audit
Got a GST audit notice? WhatsApp us now — we respond within 15 minutes.
Related GST Services by Taxvio
Complete GST compliance and dispute resolution support
GST Notice Reply
ASMT-10, DRC-01, SCN reply — ₹1,999
GSTR-9 Annual Return
Annual reconciliation & filing — ₹2,999
GST Return Filing
Monthly GSTR-1 & GSTR-3B — ₹499/month
GST Refund
Export & inverted duty refund — ₹2,499
GST Registration
New GSTIN in 3–7 days — ₹1,499
GST E-Invoicing
IRN, QR code & ERP setup — ₹1,999
Got a GST Audit Notice? Get Expert Help Now
CA-assisted GST audit support — Section 65 departmental audit, Section 66 special audit, ASMT-10 scrutiny reply, ITC reconciliation, demand dispute, and personal hearing representation. Starting ₹3,999. 100% online. Pan India.