Issuance of Audit Notice: Advance intimation and staged, risk-focused document production enable targeted GST audits. Issuance of FORM GST ADT-01 must give at least fifteen working days' advance intimation and preferably be issued soon after file allotment; it should be accompanied by a questionnaire, document list and mutual assistance letter to enable focused audit planning. For large businesses, books and records should be produced in a staggered manner aligned to a risk-based audit plan, using sampling and system data, avoiding repeated or original-document requests, and advancing inquiries that reflect the taxpayer's specific risk profile.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Issuance of Audit Notice: Advance intimation and staged, risk-focused document production enable targeted GST audits.
Issuance of FORM GST ADT-01 must give at least fifteen working days' advance intimation and preferably be issued soon after file allotment; it should be accompanied by a questionnaire, document list and mutual assistance letter to enable focused audit planning. For large businesses, books and records should be produced in a staggered manner aligned to a risk-based audit plan, using sampling and system data, avoiding repeated or original-document requests, and advancing inquiries that reflect the taxpayer's specific risk profile.
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