Audit notification period requires registered persons to be intimated before verification using prescribed ADT-01 format. Audit groups must, after finalisation of the audit schedule and group allocation, complete preparatory work and intimate all units listed to be audited at least fifteen days before on-site verification. Intimation must follow the prescribed ADT-01 notice format, specifying the audit and the records/documents to be provided; the ADT-01 format appears in Annexure GSTAM-II of the manual and constitutes the operative mechanism for audit notification and document requisition.
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Provisions expressly mentioned in the judgment/order text.
Audit notification period requires registered persons to be intimated before verification using prescribed ADT-01 format.
Audit groups must, after finalisation of the audit schedule and group allocation, complete preparatory work and intimate all units listed to be audited at least fifteen days before on-site verification. Intimation must follow the prescribed ADT-01 notice format, specifying the audit and the records/documents to be provided; the ADT-01 format appears in Annexure GSTAM-II of the manual and constitutes the operative mechanism for audit notification and document requisition.
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