Form GST ADT 04: special audit findings require discharge of identified tax, interest and cess liabilities or proceedings may follow.

Form GST ADT 04 records findings from a special audit by a chartered/cost accountant, quantifying liabilities including short payment of integrated tax, central tax, state/UT tax, cess, tax, interest and other amounts, and requires uploading audit observations. It directs the taxpayer to discharge the identified statutory liabilities under the Act and rules and warns that failure to comply may result in proceedings.

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