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<h1>Audit under Section 65: Officer issues FORM GST ADT-01, examines books, queries registrant, finalises findings in FORM GST ADT-02</h1> Audit under section 65 covers a financial year, part thereof, or multiples; when chosen, the proper officer issues a notice in FORM GST ADT-01. The authorised officer, with a team, examines books, returns and supporting documents to verify turnover, claimed exemptions and deductions, tax rates applied, input tax credit availed and utilised, refunds claimed and other relevant matters, recording observations in audit notes. The officer may communicate discrepancies to the registrant, who can reply; after considering the reply the officer finalises findings and communicates them in FORM GST ADT-02.