GST Audits

  • By Registered Person on exceeding threshold limit
  • By Tax Authorities-
  • Normal Audit
  • Special Audit
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Audits are conducted to examine the records and books of accounts and other documents maintained by the Registered person to verify the taxes liabilities under the GST and to ensure that the provisions of the GST Act are being complied with.

Audits are done either by the registered person through a Chartered Accountant in Practice or by the GST Tax Authorities.

AUDITS
By Registered Person through a Chartered Accountant or Cost Accountant
By GST Tax Authorities
When the aggregate Turnover during the Financial Year exceeds INR 2 Crore
Normal Audit by the Commissioner or any other Officer
Special Audit through a Chartered Accountant nominated by commissioner
File Audited Annual Account and Reconciliation statements in Form GSTR-9C
  1. Notice to be given to Registered person 15 days before the audit
  2. Audit to be completed within 3 months from the date of commencement of audit
  3. Officer may ask for the furnishing of the various information and books and records for the verification
  1. In view of complexity of case and interest of revenue, the commission may ask for a special audit
  2. It can be conducted even if the audit under any other law has been already conducted.
  3. Nominated CA/CWA shall submit the audit report within 90 days to the Asst. Commissioner.