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<h1>Audit Rule 101: Process for GST Audits under Section 65, including Notices, Verification, and Finalizing Findings.</h1> Audit Rule 101 under the Central Goods and Services Tax Rules, 2017, outlines the process for conducting audits as per section 65. The audit period can be a financial year or part thereof. When an audit is initiated, the proper officer issues a notice in FORM GST ADT-01. The officer, with a team, verifies the registered person's records, including turnover, tax rates, and input tax credits. Discrepancies are communicated, allowing the registered person to respond. The audit findings are finalized after considering the response and communicated in FORM GST ADT-02.