GST Audit
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GST Audit

Goods and Service Tax (GST) is structured for efficient tax collection, reduction in corruption, easy inter-state movement of goods and a lot more. GST Audit will apply every year for those GST registered a business (GSTIN) having turnover more than Rs 2 crores, by the sale of goods or services in the financial year.

Audit under GST is the examination of records maintained by a registered dealer. The aim is to verify the correctness of information declared, taxes paid and to assess the compliance with GST.

GST Audit
GST Audit

Need for GST Audit

GST is a trust-based taxation regime wherein a taxpayer is required to self-assess his tax liability, pay taxes and file returns. Thus, to ensure whether the taxpayer has correctly self -assessed his tax liability a robust audit mechanism is a must.

Types of GST Audit

 GST Audit performed by a Chartered Accountant : If the Turnover exceeds 2 crores the taxpayer has to get his accounts & records audited by Chartered Accountant or Cost Accountant appointed by the taxpayer

 GST Audit performed by tax authorities : GST Officer performs this kind of GST audit, who has been authorized by the commissioner. To start this kind of GST audit, a notice will be sent out to auditee, at least 15 days in advance and such a GST audit shall be completed within 3 months from the date of commencement of an audit.

GST Audit

 Special GST Audit : A chartered accountant does this kind of GST audit as per directions received from the GST Officer. if he declares that the values have not been declared correctly and/or credits availed in not within the normal limits. The CA or CMA for such a GST audit is nominated by the commissioner. The commissioner pays the expense of such a GST audit and examination. On the conclusion of this special GST audit, the findings have communicated the auditee in Form GST ADT-04.

GST Audit

Documents Required

Audited financial statements (which is PAN-based)

 Annual return in form GSTR-9 (for every GSTIN)
 Certified reconciliation statement in Form GSTR-9C, reflecting reconciled values of supplies and tax amounts declared in GSTR-9 compared to audited financials in Part-A, along with the Audit report in Part-B.

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2021 के अंत तक हमारी उपलब्धियां


खुश ग्राहक

20,000 +

जीएसटी केंद्र

450 +


10,000 +

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