GST audit notice requires production of books, information and attendance; non compliance may trigger statutory proceedings. The notice initiates a GST audit under section 65 for specified financial year(s), proposing the audit venue and date. The recipient must provide facilities to verify books and records, furnish required information, render assistance, and have ready the questionnaire (Annexure A), filled tables (Annexure B), and listed documents/accounts (Annexure C). The recipient or an authorised representative is directed to attend and produce books and records; non compliance will lead to a presumption of non possession and initiation of proceedings under the Act and rules.