CGST Rule 101 – Audit [Updated 2019]

CGST Rule 101 – Audit

CGST Rule 101 (1)

The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year [1][or part thereof] or multiples thereof.

CGST Rule 101 (2)

Where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 in accordance with the provisions of sub-section (3) of the said section.

CGST Rule 101 (3)

The proper officer authorised to conduct audit of the records and the books of account of the registered person shall, with the assistance of the team of officers and officials accompanying him, verify the documents on the basis of which the books of account are maintained and the returns and statements furnished under the provisions of the Act and the rules made thereunder, the correctness of the turnover, exemptions and deductions claimed, the rate of tax applied in respect of the supply of goods or services or both, the input tax credit availed and utilised, refund claimed, and other relevant issues and record the observations in his audit notes.

CGST Rule 101 (4)

The proper officer may inform the registered person of the discrepancies noticed, if any, as observed in the audit and the said person may file his reply and the proper officer shall finalise the findings of the audit after due consideration of the reply furnished.

CGST Rule 101 (5)

On conclusion of the audit, the proper officer shall inform the findings of audit to the registered person in accordance with the provisions of sub-section (6) of section 65 in FORM GST ADT-02.


[1] Words inserted by the Central Goods and Services Tax (Fourteenth Amendment) Rules, 2018 – Date of Amendment : 31-12-2018, Effective from : 31-12-2018, Retrospective Effect : No

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