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<h1>GST Audit Prep: Entities Must Receive 15-Day Notice, Prepare Records per ADT-01 Format Under CGST Rules</h1> The Audit Group prepares for Goods and Services Tax (GST) audits by finalizing a schedule and allocating groups. Registered entities must be notified at least 15 days before audit verification. A standard notification format (ADT-01) is provided under CGST Rules, 2017, specifying required records and documents to be prepared for auditors' review.