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Do not ignore the notice or assume it is invalid merely because your GST audit is still open. First identify whether you received an audit communication (such as FORM GST ADT-01 or an audit discrepancy letter) or a separate demand proceeding (such as a show-cause notice with a FORM GST DRC-01 summary). Record the statutory section, tax period, service date and response deadline, then reply through the form and channel specified in the notice. Preserve every document and request a hearing in writing when appropriate. The exact deadline and legal effect depend on the notice, the period involved and the version of the CGST, state GST or IGST law that applies.
Can GST issue a notice while the audit is still running?
An unfinished audit does not, by itself, prove that a GST notice is invalid. An officer may communicate discrepancies during an audit and invite your response. If the audit identifies tax that was not paid or was short-paid, an erroneous refund, or input tax credit wrongly availed or utilised, the law also allows the proper officer to start separate demand action under the applicable provision, including sections 73 or 74 of the CGST Act for periods to which those sections apply.
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That possibility is different from saying that every notice issued during an audit is legally correct. Validity depends on the document’s form, statutory basis, tax period, calculations, service and procedural compliance. Read the notice itself before deciding how to respond; the title alone does not reveal which process you are in.
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Download the notice and all attachments from the GST portal, and save the email or other service record. Use the following distinctions to classify it:
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| Document or form | What it generally represents | What to check immediately |
|---|---|---|
| FORM GST ADT-01 | Notice to conduct an audit under section 65 | Audit period, records requested, proposed dates, issuing officer and response instructions |
| Audit discrepancy or observation letter | Issues identified while the audit is in progress | Each observation, requested explanation, supporting records and reply date |
| FORM GST ADT-02 | Communication of findings on conclusion of a section 65 audit | Final findings, reasons, stated rights and obligations, and any proposed follow-up |
| Show-cause notice with FORM GST DRC-01 summary | A demand proceeding, not merely an audit request | Section cited, tax period, tax and interest computation, penalty proposal, grounds and reply deadline |
| FORM GST DRC-01A | Pre-notice communication used in the demand process in circumstances covered by the Rules | Whether it invites a response or payment before a formal notice, and the consequence of each option |
| FORM GST DRC-03 | Electronic reporting of certain payments | What liability the payment is meant to settle and whether the notice requires a particular reporting route |
A document may carry a letterhead or subject line that says “audit” while also attaching a demand summary. Treat the statutory form and section shown in the portal record as the starting point. If the notice cites state GST or IGST provisions, include those provisions in your review rather than assuming the CGST wording controls every issue.
Put the critical dates on a single timeline
Create a one-page chronology before drafting any substantive reply. Include:
- The date and mode of service (portal posting, email or another permitted method).
- The financial year or other tax period named in the notice.
- The date records were first made available and the date the audit was actually instituted at the business, if section 65 is cited.
- Every response deadline, hearing date and adjournment.
- Dates of earlier returns, reconciliations, audit submissions and payments connected with the same issue.
Keep screenshots or downloaded acknowledgements showing when you accessed the notice. An audit continuing after a demand notice is served does not automatically stop the demand response clock. If the deadline is close, submit the required response or seek an extension through the permitted channel while obtaining professional advice; do not wait for the audit team to finish.
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Understand the section 65 audit safeguards
Advance notice and commencement
The CGST Act text retrieved by the Central Board of Indirect Taxes and Customs (CBIC) states that advance notice of a section 65 audit must be given at least 15 working days before the audit. It defines commencement as the later of the date requested records are made available and the date the audit is actually instituted at the registered person’s business. Confirm the currently consolidated statutory text for your period before relying on either point, especially if the notice records a different commencement date.
Completion period and extension
The same surfaced text states that the audit should be completed within three months of commencement. The Commissioner may extend it by up to six months if satisfied that an extension is necessary and records reasons in writing. Ask the officer to identify the commencement date and provide the written extension order or reference if the audit has continued beyond three months. An elapsed audit period can be a procedural issue to raise, but it does not itself cancel a separate demand notice.
Communication of findings
On conclusion, the text says the proper officer must inform the registered person of the findings, rights and obligations, and reasons within 30 days. Rule 101 of the cited GST Rules identifies FORM GST ADT-02 for communicating those findings. These figures come from an Act page and rules material that are not a verified consolidated 2026 compilation; check amendments and the actual extension record before making a legal objection.
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Separate audit observations from a demand proceeding
An audit observation is an opportunity to explain facts and records before findings are finalised. A demand show-cause notice is a proceeding in which the officer proposes to determine tax, interest and potentially a penalty. The two can concern the same invoices or period, but they require different responses.
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Section 65(7) of the surfaced CGST Act text states: “Where the audit conducted under sub-section (1) results in detection of tax not paid or short paid or erroneously refunded, or input tax credit wrongly availed or utilised, the proper officer may initiate action under section 73 or section 74.” The quotation reflects the version of the CBIC text retrieved; confirm current wording and the provision applicable to your tax period before relying on it.
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Build a response that answers every allegation
1. Make an allegation matrix
Copy each allegation and calculation into a spreadsheet or schedule. Give it a separate row with the officer’s amount, your recomputation, the documents that support your position and the legal point, if any. Keep factual disputes (for example, an invoice was included in the wrong month) separate from legal disputes (for example, whether a credit condition applies).
2. Reconcile the underlying records
- Returns, amendments and payment challans for every month in the stated period.
- Sales and purchase registers, general ledger extracts and trial balances.
- Tax invoices, debit and credit notes, e-way bills and delivery or receipt evidence where relevant.
- Electronic liability, cash and credit ledgers.
- Input-tax-credit reconciliations, reversal workings and supplier or import records.
- Contracts, pricing schedules and correspondence that explain classification, place of supply or valuation.
- Earlier replies and documents already supplied during the audit.
Use a consistent file name and index for each attachment. Explain the source and period for every number so the officer can reproduce your reconciliation. If a record is unavailable, say what was searched, why it cannot be produced and what substitute evidence exists; never create a document after the fact.
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Show taxable value, rate, tax component, interest period and any credit already paid or reversed. Check whether the notice has counted the same transaction twice, ignored amendments, used the wrong tax period or treated an inter-State transaction as intra-State (or vice versa). If you accept part of the amount, identify the undisputed component and obtain advice on the correct payment and reporting form rather than making an unexplained lump-sum payment.
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4. State the relief you seek
Conclude each issue with a precise request: drop the allegation, correct the arithmetic, allow the documented credit, limit the period, or provide the relied-on material. Ask for a hearing in writing where the notice proposes an adverse decision, the facts are disputed or an oral explanation would clarify the records.
Use the hearing and reasoned-order safeguards
Section 75 provides for a hearing when the registered person requests one in writing or when an adverse decision is contemplated. Put the request in the reply and repeat it in any covering letter or portal remarks if the interface allows. Identify the issues you need to explain and ask for reasonable notice of the hearing date.
The final order should set out the relevant facts and the basis for the decision. It should not demand more tax or rely on grounds outside the notice. Compare the order line by line with the show-cause notice and your submissions. If the order introduces a new allegation, omits a material document or gives no intelligible calculation, obtain advice promptly on the available statutory remedy and time limit; do not assume that an appeal deadline starts only when the audit is formally closed.
Common mistakes and how to avoid them
- Calling every document an “audit notice.” A DRC-01 demand has a different response route from ADT-01 or an audit observation.
- Waiting for ADT-02 before replying. A separate demand notice can have its own deadline while the audit remains open.
- Relying on an old section number or time limit. The retrieved CBIC Act page and 2020 demand-rules PDF are not a guaranteed consolidated 2026 text. Verify amendments for the relevant period.
- Sending unindexed records. A large undifferentiated upload makes it difficult to prove which document answers which allegation.
- Making a payment without identifying its purpose. Confirm whether it addresses tax, interest, penalty or a specific disputed issue and report it in the form the notice requires.
- Ignoring service evidence. Preserve portal acknowledgements, because the service date often controls the response period.
- Arguing procedure without answering facts. A challenge to audit timing does not replace a reconciliation of the transactions alleged to be short-paid.
When to obtain professional review
Prompt review by a GST practitioner or tax counsel is sensible when the proposed amount is material, the notice spans several years or registrations, input-tax-credit eligibility is disputed, fraud or suppression is alleged, or the notice cites provisions you cannot reconcile with the tax period. Ask the adviser to check four things: the applicable statutory version, limitation and service, the computation, and whether the evidence actually supports each allegation. Keep management approval and authorisation records if someone else will file or attend the hearing.
A practical filing checklist
- Download the notice, attachments and portal acknowledgement.
- Record form, section, tax period, issuing authority, service date and deadline.
- Determine whether it is ADT-01, an audit observation, ADT-02, DRC-01, DRC-01A or another communication.
- Diary the deadline and hearing date; seek advice immediately if either is near.
- Prepare an allegation-by-allegation reconciliation with indexed evidence.
- File through the specified portal form or channel; use DRC-06 for a DRC-01 summary where the cited rule requires it.
- Request a hearing in writing and retain the filed reply, attachments and acknowledgement.
- Track the audit commencement date, any written extension and the eventual findings or order.
What the notice cannot be resolved from its title alone
You cannot determine legality, payment strategy or the correct deadline without the exact form, statutory section, financial year, date of service, issuing authority and allegations. State GST and IGST provisions may alter the analysis. Treat the notice and the law in force for the relevant period as controlling, and use the CBIC Act, audit rules and demand rules as the official starting points for checking the officer’s procedure.
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