Reply to a direction in Form GST ADT-03 for a special audit, resisting the direction
A direction to have the books audited by a chartered accountant nominated by the Commissioner, at the department’s cost, rare, intrusive, and most often used as pressure; the place to resist it is the word “complexity”, before the direction issues.
- 3 pages
- 49
- Word and PDF
- 13 September 2026
What it covers
- 1Reply to a direction in Form GST ADT-03 for a special audit, resisting the directions.66(1) · s.66(3) · Rule 102(1)
Read the opening
The first part of the format, as it downloads. Blanks are highlighted.
On the letterhead of the taxpayer
To
The [Assistant / Deputy / Joint] Commissioner of [Tax authority (Central / State)] Tax
[Division / Commissionerate]
Copy to: The [Principal] Commissioner of [Copy-to Commissioner's tax authority (Central / State)] Tax, [Commissionerate]
Sub: Direction in Form GST ADT-03 bearing Reference No. [Reference number of the ADT-03 direction] dated [Date of the ADT-03 direction] under section 66(1) of the CGST Act 2017 for special audit of our records for the period [Period of the special audit] — our submissions and request for reconsideration — GSTIN [Taxpayer's GSTIN]
Sir/Madam,