GST Audit Checklist

Pre-Audit

1. Verify GST registration.
2. Confirm GSTIN and PAN.
3. Review business profile and activities.

GST Returns

1. GSTR-3B: Verify summary returns.
2. GSTR-1: Verify outward supplies.
3. GSTR-2A: Verify inward supplies.
4. GSTR-9: Verify annual returns.

Invoicing and Documentation

1. Verify invoice format and content.
2. Check invoice numbering and sequencing.
3. Review debit and credit notes.
4. Verify delivery challans.

Tax Payment and ITC

1. Verify tax payment receipts.
2. Reconcile ITC claims with GSTR-2A.
3. Check eligible and ineligible ITC.

E-Way Bills

1. Verify e-way bill generation.
2. Check e-way bill validity.
3. Review e-way bill cancellation.

Compliance and Records

1. Maintain GST compliant records.
2. Verify GST compliance certificates.
3. Review GST-related correspondence.

Reconciliation

1. Reconcile GST returns with financials.
2. Reconcile ITC claims with GSTR-2A.
3. Reconcile tax payment with GST returns.

Annual Return (GSTR-9)

1. Verify annual return filing.
2. Check annual return accuracy.

GSTR-9C (Reconciliation Statement)

1. Verify reconciliation statement filing.
2. Check reconciliation statement accuracy.

GST Audit Report

1. Document audit findings.
2. Report GST compliance issues.
3. Suggest corrective actions.

Best Practices

1. Conduct regular GST audits.
2. Maintain accurate records.
3. Consult GST professionals.

References

1. GST Act, 2017.
2. GST Rules, 2017.
3. CBIC notifications.

Additional Resources

1. GST portal (gst.gov.in).
2. CBIC website (cbic.gov.in).
3. GST audit guidelines.

GST Audit FAQs

1. What is GST audit?
2. Who is eligible for GST audit?
3. What are GST audit requirements?