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<h1>GST audit notice: attend and produce books for inspection; failure may prompt proceedings under the Act.</h1> Form GST ADT 01 is a statutory notice to undertake an audit for specified financial year(s), directing the taxable person to attend in person or through an authorised representative on a stated date and place, produce books of account and records, afford facilities for verification, furnish required information and render assistance; non compliance will lead to a presumption of non possession and initiation of proceedings under the Act without further correspondence.
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