GST Audit Checklist

GST Audit Checklist can be classified under 3 heads. Detailed posts are written for each topic with relevant sections, notifications, circulars and clarifications.

Instructions to use GST Doctor Software

Documents Checklist 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