GST Audit Checklist

List of common mistakes made by the taxpayers found during GST Audit, presented with relevent sections, rules and notifications. Classified in 3 categories-

  • forward chargeForward Charge
  • reverse chargeReverse Charge
  • input tax creditInput Tax Credit
gst doctor checklist
GST Doctor Software

Stop guessing, Start matching

Download the software and check for yourself why officers love GST Doctor. In Scrutiny module GSTR-1, GSTR-3B, GSTR-2A and GSTR-9 are compared and reports are downloaded in Excel.

ITC Matching module is useful for processing of refunds and comparing ITC availed with GSTR-2A.

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.

  • forward chargeBalance Sheet and Profit and loss account with schedules
  • forward chargeTrial balance for particular GSTIN
  • forward chargeIncome Tax audit Report (including Form 3CA, 3CD etc)
  • forward chargeStatutory Auditor’s report
  • forward chargeCost Audit report, if applicable
  • forward chargeGST Returns (1, 3b, 2A/2B, 9, 9C etc)
  • forward chargeITC Taken Data Invoice/BOE wise breakup