GST Audit
A GST audit checks whether the tax you’ve paid, the credits you’ve claimed and the returns you’ve filed actually tie back to your books. We prepare for it, reconcile the numbers, and represent you if the department comes calling.
|800+ businesses served since 2020
Verifying your GST numbers actually add up
A GST audit examines a business’s records, returns and supporting documents to confirm that GST liability has been computed correctly and input tax credit has been claimed properly. It can be a departmental audit initiated by tax officers, a reconciliation exercise tied to the annual return, or a special audit ordered where authorities suspect a discrepancy.
Whether an audit applies to your business, and in what form, depends on turnover and the current statutory thresholds, which are revised from time to time. We check where your business stands before assuming anything is or isn’t required.
- GST payable correctly computed on outward supplies
- Input tax credit claimed and utilised accurately
- Returns filed on time and in the prescribed format
- Books of accounts reconciled against GSTR-1, GSTR-3B and the annual return
- Invoicing, HSN codes and documentation in order
Businesses above the audit threshold, and anyone who wants certainty
Reconciliation becomes mandatory
Once turnover crosses the current statutory threshold, a reconciliation statement alongside the annual return becomes a requirement, not an option.
Departmental audit notices
Tax officers can initiate an audit for any registered business, regardless of turnover, if the records warrant a closer look.
Voluntary review
Some businesses choose a voluntary reconciliation each year simply to catch issues before the department does.
Preparation, reconciliation and representation
Threshold and applicability check
Confirming whether reconciliation or audit applies to your business this year, against current rules.
Books-to-returns reconciliation
Sales, purchases and input tax credit matched across your books, GSTR-1, GSTR-3B and the annual return.
GSTR-9C preparation
The reconciliation statement prepared and certified where your turnover requires it.
Documentation review
Invoices, HSN codes and supporting records checked for GST-compliance before anyone else looks at them.
Notice and query response
Drafting responses to audit notices and clarifications the department raises during the process.
Representation
Our team engages directly with tax authorities through the audit, so you’re not doing this alone.
Four steps to a closed audit
We check applicability
Turnover and current thresholds reviewed to confirm what’s required.
We reconcile the books
Sales, purchases and ITC matched against every return filed.
We prepare the filing
GSTR-9C or the requested documentation compiled and certified.
We represent you
Responses drafted and queries handled until the audit closes.
Questions companies ask first.
Does every GST-registered business need an audit?
No. A reconciliation statement becomes mandatory only once turnover crosses the current statutory threshold. Below that, a departmental or special audit can still be ordered case by case, but there’s no automatic annual requirement.
What’s the difference between a departmental audit and GSTR-9C?
A departmental audit is initiated by tax officers examining your records directly. GSTR-9C is a reconciliation statement between your books and your GST returns, filed alongside the annual return and certified by a chartered or cost accountant where required.
What happens if the audit finds a discrepancy?
The authorities typically issue findings and, if tax is owed, a demand for the shortfall along with interest and penalty. We help resolve the discrepancy and, where the finding is not right, respond formally rather than accept it as final.
Tell us what you need.
A short call to understand where you stand and how we would run this for you. No obligation.
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