GST audit report: communicates identified short payments and directs discharge of statutory tax liabilities. Final Audit Report Form GST ADT-02 sets out the format for reporting GST audit findings under section 65(6), identifying the taxable person, referencing the audit, and specifying categories of short payment including integrated tax, central tax, state/UT tax, cess, interest and other amounts, with provision to attach detailed audit observations and a directive to discharge statutory liabilities as per the Act and rules.