GST Audit, Assessment, DGGI Summons and Health Check — How to Prepare and Respond
Quick answer: GST departmental enforcement runs on four tracks: audit by tax authorities (Section 65, with a special audit by a chartered accountant under Section 66), assessment (self-assessment, scrutiny of returns, best-judgement and provisional assessments under Sections 59 to 64), investigation by the Directorate General of GST Intelligence (searches under Section 67 and summons under Section 70) and adjudication on a show-cause notice. Each has its own notice, forms and time limits, and statements recorded under a summons are evidence. Arrest is possible only for offences classed cognisable and non-bailable, which means tax of more than ₹5 crore. A GST health check before any notice arrives — reconciling GSTR-1, GSTR-3B, 2B and the books — is the cheapest defence.
Last verified 5 October 2026 — rules on this page checked against the current notifications. We update it the day a rule changes.
The enforcement tracks
| Track | Section | What happens | Our response |
|---|---|---|---|
| Audit by the department | 65 | Notice of audit (ADT-01), records examined at your premises, to be completed within three months (extendable); findings and a chance to respond | Prepare reconciliations and records; attend the audit; written replies |
| Special audit | 66 | A chartered accountant or cost accountant nominated by the department examines complex or undervalued transactions | Coordinate the auditor, supply records, contest the direction if unfounded |
| Scrutiny of returns | 61 | Discrepancy notice ASMT-10; your reply in ASMT-11 within 30 days | Reply with reconciliations before a show-cause notice follows |
| Best-judgement / unregistered / summary assessment | 62, 63, 64 | Where returns are not filed, the person is unregistered, or there is urgency to protect revenue | File pending returns, seek withdrawal of the order |
| Investigation, search and summons | 67, 70 | DGGI or state intelligence visits, seizes records and summons persons to give statements | Advocate-guided attendance, document control, statement review |
| Show-cause notice and adjudication | 73, 74, 74A | Demand with interest and penalty — DRC-01 reply, then order and appeal | Reply, personal hearing, appeal to the first authority and GSTAT |
Summons and arrest — what to know
- A summons under Section 70 is a legal command to attend or produce records; attendance is mandatory, and a statement recorded there is evidence in later proceedings, so go with an advisor and read it before signing
- Arrest under Section 69 needs the Commissioner's reason to believe a cognisable and non-bailable offence has been committed — GST offences in that class involve tax of more than ₹5 crore (invoice fraud, fraudulent credit) — and the person has rights to be informed of the grounds and to a lawyer; anticipatory bail is available
- Voluntary payment during investigation can reduce penalty exposure but should be made on advice and with a protest letter where you dispute the demand
GST health check — what we review
- GSTR-1 vs GSTR-3B vs GSTR-2B vs books; blocked credit under Section 17(5) and ineligible ITC reversals
- 180-day non-payment reversal for suppliers, reverse-charge liability, e-invoicing and e-way bill compliance
- HSN/rate classification, place-of-supply, export and refund claims, annual return and reconciliation (return calendar)
- Output: a gap list ranked by rupee exposure, with fixes you can make before any department sees them
What we do
- Audit and assessment representation in Delhi-NCR and Bihar — including physical appearances before the authorities
- DGGI summons and search support with advocates, reply to show-cause notices and appeals — see notice desk and first 48 hours
- Pre-emptive health checks with local teams in Gurugram, Noida and Bihar
Dates, forms and thresholds are quoted from the governing Act, rules and official portals; where a figure changes by notification or year, the page says so and we confirm it at filing rather than estimate.
Talk to us before you file anything
Frequently asked questions
What is a GST audit by the department?
An examination of your records and returns by tax officers under Section 65, started by a notice in Form ADT-01 and normally completed within three months, extendable.
What is a special audit under GST?
An audit by a chartered or cost accountant nominated by the department under Section 66 where the value or nature of transactions is complex or suspected to be undervalued.
What is ASMT-10?
A notice of discrepancies found on scrutiny of your returns under Section 61; you reply in Form ASMT-11 within 30 days, with a reconciliation.
Must I attend a DGGI summons?
Yes — a summons under Section 70 is legally binding, and a statement recorded there is evidence; attend with an advisor and review the statement before signing.
Can I be arrested under GST?
Only for offences that are cognisable and non-bailable, which involve tax of more than ₹5 crore, and subject to the Commissioner's authorisation and the person's legal rights.
What is a GST health check?
A pre-notice review reconciling GSTR-1, GSTR-3B, GSTR-2B and the books to find ITC, turnover and classification gaps before the department does.
What is the difference between audit and assessment?
Audit is an examination of records at your premises under Section 65; assessment is the determination of tax liability under Sections 59 to 64.
What should I do if DGGI visits my premises?
Stay calm, ask for the authorisation, call your advocate, do not sign blank papers, take copies of anything seized and read every statement before signing.