GST audit findings in Form GST ADT-02 communicate observations but cannot independently authorise tax recovery proceedings.

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....Form GST ADT-02 issued after a GST audit under Rule 101(5) communicates audit findings to the registered person as required by section 65(6) of the Central Goods and Services Tax Act, 2017. The communication is administrative in nature and does not by itself create authority to recover tax or other dues. Any action consequential to the audit findings, including recovery proceedings, must be initiated and pursued separately in accordance with the Act.....