GST Audit & Assessment Support is the end-to-end professional defence of a registered taxpayer during every stage of tax scrutiny under the CGST Act, 2017 — from the initial scrutiny of returns under Section 61 (ASMT-10), through departmental audits under Section 65 (ADT-01 / ADT-02), special audits under Section 66, provisional and summary assessments under Sections 60 and 64, best-judgment assessment under Section 62, and demand proceedings under Sections 73 and 74 culminating in DRC-01 / DRC-07. Every one of these proceedings has a defined statutory form, timeline, and consequence — and the quality of the taxpayer's response at each stage directly drives whether the matter closes at that level or escalates into a full-blown demand and appeal.
Modern GST audits are sharply data-driven. Officers now use GSTN analytics, Rule 88C / 88D mismatches, GSTR-1 vs 3B gaps, GSTR-2B vs 3B ITC differences, e-way bill vs invoice deviations, e-invoice vs GSTR-1 mismatches, and cross-GSTIN data of the same PAN to identify areas of concern well before they issue a single notice. For the taxpayer, this means a GST audit is rarely a surprise — it is the culmination of patterns visible in the data for months. Strong, structured audit & assessment support therefore begins long before the first ADT-01 lands — with clean reconciliation, well-maintained working papers, and a strategy that is legally defensible at every stage.
We offer end-to-end GST Audit & Assessment Support — from pre-audit diagnostic reviews, preparation of working papers and reconciliations, responses to ASMT-10 and DRC-01A, representation during departmental audits under Section 65, replies to DRC-01 show cause notices, personal hearings before the adjudicating officer, drafting of DRC-07 and DRC-03 strategy, and seamless transition into first appeal under Section 107 if needed — so every scrutiny, audit, or assessment is handled with clean documentation, strong legal arguments, and a clear plan to protect ITC, minimise demand, and close the matter at the earliest viable stage.
Preliminary scrutiny of GST returns by the proper officer where discrepancies trigger an ASMT-10 notice.
Full-scope audit of the taxpayer's business under Section 65 — onsite or at the officer's place.
Special audit by a nominated CA / CMA under Section 66 where the Commissioner finds complexity warranting deeper review.
Adjudication proceedings under Sections 73 (non-fraud) or 74 (fraud) leading to a demand order.
Notice issued by the proper officer on identification of discrepancies during return scrutiny.
Taxpayer's reply to ASMT-10 with reconciliations, working papers, and legal submissions.
Order accepting the reply and closing the scrutiny — the most favourable outcome at this stage.
Formal intimation to the taxpayer of initiation of a Section 65 departmental audit.
Report of audit findings issued by the audit team at the conclusion of the Section 65 audit.
Intimation of tax ascertained before issuing a formal show cause notice — opportunity to pay with DRC-03.
Formal SCN under Section 73 or 74 proposing demand of tax, interest, and penalty from the taxpayer.
Final demand order after adjudication — appealable under Section 107 before the Appellate Authority.
Diagnostic review of returns, books, and working papers before any notice is issued — building the defence early.
Drafting structured replies to every form — ASMT-10, ADT-01 / 02, DRC-01A, DRC-01 — with evidence and law.
Driving closure at the lowest possible forum, and seamless transition to first appeal where needed.
Proactive diagnostic of GST filings, reconciliations, and ITC positions before any notice is received.
Structured reply to scrutiny notices under Section 61 to close the scrutiny at source with ASMT-12.
End-to-end support for departmental audits — data packs, onsite coordination, reply to ADT-02 findings.
Coordinating with the Government-nominated CA / CMA during special audits ordered under Section 66.
Strategic handling of pre-SCN intimations — accept, contest, or partly settle to avoid full adjudication.
Drafting detailed DRC-06 replies with legal submissions, case law, and documentary evidence.
Attending personal hearings, presenting arguments, and filing additional submissions before adjudication.
Detailed review of DRC-07 demand orders and seamless transition into first appeal under Section 107.
You have received a Section 61 scrutiny notice flagging GSTR-1 vs 3B or ITC mismatches.
Intimation of departmental audit under Section 65 has been issued for one or more financial years.
You have received a pre-show-cause intimation ascertaining tax and interest, with a DRC-03 window.
A formal show cause notice under Section 73 or 74 has been issued proposing demand and penalty.
Rule 88C / 88D system-generated mismatch intimations on GSTR-1 / 3B / 2B requiring reply.
Ex-parte assessment under Section 62 / 63 / 64 on account of non-filing or non-compliance.
Special audit ordered by the Commissioner where complexity or high values warrant independent review.
Pending GST audits or notices flagged during transaction diligence needing strategic closure.
Review of every notice / order received, mapping applicable sections, timelines, and risk zones.
Pulling returns, books, registers, and building reconciliations for each issue raised.
Drafting ASMT-11 / DRC-06 / ADT responses with legal arguments and documentary evidence.
Personal hearings before the officer, additional submissions, and response to queries in real time.
Driving closure via ASMT-12 / DRC-05 / favourable DRC-07 or seamless transition to appeal.
Partner with our specialists for end-to-end GST Audit & Assessment Support — scrutiny, departmental audit, special audit, SCNs, DRC-07, and first appeal — all under one roof.
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