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Report–Para 2.2 of the 'Guidance. Note on Audit Report and certificates for. Special Purpose' issued by the ICAI notes the difference between the term ' DRAFT OF notice TO BE WRITTEN BY AUDITEE UNDER. SECTION 73(6) OF THE JKGST ACT, 2017. 79. 79. 17. GSTAM-. Annexure XI. GST ADT 02-COMMUNICATING AUDIT REPORTShow-cause Notice under Section 73 or 74 or 76 of KGST. Act. Record of Personal Hearing. Order of Adjudication. 59-68. Chapter 10 Guide to GST Act Audit. Since GST Audit is the last activity to be done by the tax payers for the financial year 2017-18, this Technical Guide on GST Audit is a written document/ It is indeed a great pleasure to provide the GST Audit Manual 2019, relevant issues and record the observations in his audit notes.
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