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GST Audit Checklist

Since the beginning of GST Audit in 2019, we noticed the common areas where most taxpayers made mistakes and we compiled that list together with relevant sections, rules and notifications in the form of GST Audit Checklist. The purpose of this GST Audit Checklist is not to give you lenthy article that might get obsolete with amendments but to nudge you in the right direction and provide links to updated and reliable sources.

GST Audit Checklist is classified under 3 heads as presented below. Small but useful articles are written on each of these topics. Further, it is assumed that the reader has basic understanding of GST returns and structure of GST Act.

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Basic Documents Required for GST Audit

Here is the list of documents to be asked from the taxpayer to start the GST Audit through ADT-01. Although depending on the nature of business, other documents may also be asked for GST Audit.

  • Balance Sheet and Profit and loss account with schedules and notes to accounts
  • Trial balance for particular GSTIN
  • Income Tax audit Report (including Form 3CA, 3CD etc)
  • Statutory Auditor’s report
  • Cost Audit report, if applicable
  • GST Returns (1, 3b, 2A/2B, 9, 9C etc)
  • ITC Taken Data Invoice/BOE wise breakup