Find
Choose Audit as the cause and enter the ADT-01 or ADT-03 reference. Pay tax and interest, and any penalty that applies.
GST
Paying a gap found in a departmental audit
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Provisions
Rule 142(2) and (3), CGST Rules 2017; Sec 73(5), CGST Act 2017
Analysis
The DRC-03 manual says the Audit cause needs an ADT-01 or ADT-03 reference number. Paying accepted audit points before a notice keeps penalty at nil for non-fraud cases. Example: audit for FY 2022-23 finds ₹90,000 of RCM unpaid; pay with interest through DRC-03 citing the audit reference, then give the ARN to the audit team.
Close
- Get the audit reference number.
- Agree the accepted amounts in writing.
- File DRC-03 under Audit with the reference.
- Send the ARN to the audit officer.
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