Audit notice requirement: issue GST AD01, request documents, and invoke penal provisions for taxpayer non-cooperation. Registered taxpayers must be notified by Form GST AD01 at least fifteen days before audit and asked to furnish records. If they fail to respond, auditors should issue reminders and, on continued non-cooperation, send a letter warning of penal provisions under the CGST Act (Sections 122, 123 and 125), initiate action as appropriate, prepare a self-contained note for the Executive Commissionerate, and forward details to DG Audit zonal units for risk-parameter inclusion and potential compliance-rating downgrade.
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Provisions expressly mentioned in the judgment/order text.
Audit notice requirement: issue GST AD01, request documents, and invoke penal provisions for taxpayer non-cooperation.
Registered taxpayers must be notified by Form GST AD01 at least fifteen days before audit and asked to furnish records. If they fail to respond, auditors should issue reminders and, on continued non-cooperation, send a letter warning of penal provisions under the CGST Act (Sections 122, 123 and 125), initiate action as appropriate, prepare a self-contained note for the Executive Commissionerate, and forward details to DG Audit zonal units for risk-parameter inclusion and potential compliance-rating downgrade.
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