ADT-01 to ADT-04: the audit paper trail
Four forms. Each one sets a date you should be diarising.
ADT-01 is the notice of audit under Section 65, issued at least fifteen working days before the audit. ADT-02 communicates the audit findings, the taxpayer's rights and obligations, within thirty days of conclusion of the audit. ADT-03 is the direction for a special audit under Section 66, and ADT-04 communicates the findings of the special audit. Each form carries a statutory period that should be tracked.
What each form tells you
ADT-01: the period under audit, the records required, and the date of commencement, from which the three month completion period runs.
ADT-02: the findings, which are the basis of any subsequent notice, and the thirty day period within which they must be communicated after conclusion.
ADT-03: the special audit direction, the nominated auditor, and the ninety day report period.
ADT-04: the special audit findings, on which a hearing must be given before they are used against you.
The dates to diarise
Date of commencement, and the three month completion date, with the extension position.
Date of conclusion, and the thirty day date for ADT-02.
The reply date for ADT-02 or ADT-04, and the hearing date.
The limitation date for any consequential notice under Section 73, 74 or 74A for each year covered, because that is the outer boundary of the exposure.
What to do on Monday
Diarise the commencement date, the completion date and the ADT-02 date from the day ADT-01 arrives.
Reply to ADT-02 finding by finding, always in writing.
Ask for ADT-02 where findings appear in a notice without it.
Track the consequential limitation date for each year covered by the audit.
This page states the general position. A reader with a specific question on their own facts may write to the GST practice at AMLEGALS.
Write to the GST practiceQuestions we are asked on this
Is ADT-02 an order?
No. It communicates findings. The demand, if any, follows under Section 73, 74 or 74A.
Can we reply to ADT-02?
Yes, and you should, finding by finding. It is the first draft of your defence.
What if ADT-02 is never issued?
Ask for it. Findings used in a notice without communication in ADT-02 are open to objection.
Does the fifteen working day notice period matter?
It is a statutory requirement. Where it is not given, record the objection.
Is a hearing required after ADT-04?
Yes, Section 66(4) requires an opportunity of being heard on the special audit findings.
In this cluster
- GST audit under Section 65: the clock, your rights and the first reply
- Special audit under Section 66: when an accountant is appointed against you
- The eleven findings that appear in almost every departmental audit
- GSTR-9 and GSTR-9C: reconciliation exposure and correction strategy
- Turnover reconciliation between GST, income tax and the financial statements
- E-invoicing non compliance: consequences and cure
- Section 35(6): tax on goods not accounted for
- Audit objections versus anti evasion investigation: two different files
- Building the audit defence file before the audit begins
GST Insights is published by AMLEGALS for general information. Law stated as on 3 September 2026. Not advice on any particular set of facts; not an advertisement or a solicitation under Rule 36 of the Bar Council of India Rules. Readers with a question on their own facts may write to the GST practice of their own accord.