Special audit findings require discharge of statutory GST liabilities or face initiation of proceedings under the Act. Form GST ADT 04 informs a taxpayer of special audit findings by an appointed accountant, listing discrepancies such as short payment of Integrated Tax, Central Tax, State/UT Tax, Cess, tax, interest and other amounts, and directs the taxpayer to discharge the identified statutory liabilities as per the Act and rules, with a warning that failure may result in initiation of proceedings.