GST Audit
Reconciliation and annual GST audit support to keep your filings audit-ready.
Businesses crossing the prescribed turnover threshold must reconcile their annual GST returns with audited financial statements and file GSTR-9/9C. Our GST audit process detects mismatches early, reduces exposure to interest and penalty, and prepares a clean audit trail for department scrutiny.
Why this matters for your business
- Early identification of ITC mismatches and reversals
- Reduced risk of departmental audit objections
- Reconciliation between books, e-way bills and returns
- Annual GSTR-9/9C prepared and certified accurately
What you'll need to share
- Audited financial statements
- All GST returns filed during the year
- Purchase and sales registers
- Input tax credit ledger
- E-way bill and stock records
How It Works
A comprehensive, step-by-step guide to how a GST audit unfolds from notice to final order.
Notice of Audit
GST authorities issue Form GST ADT-01, selecting a taxpayer for audit and specifying the period and scope.
Preparation & Documentation
The taxpayer gathers all relevant records, reconciles books of accounts with GST returns, and prepares for scrutiny.
Audit Commencement & Verification
The auditor visits the taxpayer's premises or conducts verification at the office, checking documents, records, and compliance.
Identification of Discrepancies
The auditor identifies preliminary findings, such as an excess ITC claim, and notes them for discussion.
Taxpayer Reply & Discussion
The taxpayer provides clarification, submits additional documents, and discusses audit observations with the auditor.
Final Audit Report & Order
The auditor issues the final report. If discrepancies persist, a demand order for tax, interest, and penalty is issued.
GST Audit questions, answered
Taxpayers with annual turnover above the CBIC-notified threshold must file a self-certified reconciliation statement in GSTR-9C along with GSTR-9.
Late fees apply per day of delay, subject to a cap based on turnover, in addition to general late fee provisions under GST law.
Certain corrections can be made in the annual return or through amendments in subsequent periods, within statutory time limits.
GSTR-9C is now self-certified by the taxpayer, but professional review substantially reduces the risk of errors and notices.
Ready to get started with GST Audit?
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