GST audit notice requires production of books and cooperation for verification under section 65 to enable statutory audit. A statutory audit notice requires the taxpayer to produce books of account and records for specified financial year(s), afford the necessary facility for verification, furnish requested information, and render assistance for timely completion of the audit. The notice directs attendance in person or through an authorised representative at a stated date and place to produce records, and specifies that failure to comply will be treated as non-possession of books and may lead to initiation of proceedings under the Act and rules without further correspondence.