Audit notice requires production of books and attendance for GST audit; noncompliance may trigger statutory proceedings. A statutory notice for a Goods and Services Tax audit directs the taxpayer to attend in person or through an authorised representative and to produce books of account and records for specified financial year(s). It requires the taxpayer to afford facility for verification, furnish information, and render assistance for completion of the audit, and states that failure to comply will be presumed as non-possession of records and may lead to proceedings under the Act and rules.