GST audit report communication directs registered person to discharge statutory liabilities after audit findings and possible enforcement.

Form GST ADT 02 communicates audit findings to a registered person following examination of books and records, listing categories of short payment (Integrated tax, Central tax, State/UT tax, CESS), interest and other amounts, requires uploading audit observations as a PDF, and directs the recipient to discharge statutory liabilities or face proceedings under the Act, with signature, name and designation of the issuing official.

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