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GST AUDIT

The audit under GST entails a thorough review of the records, returns, and other documentation maintained by a GST-registered individual or entity. This process ensures the accuracy of the reported turnover, taxes remitted, refunds sought, and input tax credits claimed, as well as other compliance aspects mandated by the GST Act. These evaluations are conducted by a qualified professional authorized to perform such audits.

Complete Your  Audit Report

GST Audit. Online with Auriga Accounting

  • Connect with our Experts
  • Submit Your Required Documents
  • Track Application Status
  • Received your Certificate

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Why Should I Use Auriga Accounting of GST Audit ?

Auriga Accounting has a team of registration experts who can provide complete guidance to GST Audit.

book appointment

Our team of experts will get in touch with you and collect all necessary documents and details

Resolve all your queries

We fill out and file your application for Audit Report

Complete your Aduit Report

Complete Your GST Audit

Why Should I Use Auriga Accounting of GST Audit ?

Auriga Accounting has a team of registration experts who can provide complete guidance to GST Audit.

book appointment

Our team of experts will get in touch with you and collect all necessary documents and details

Resolve all your queries

We fill out and file your application for Audit Report

Complete your Audit Report

Complete Your GST Audit

Overview
Types
Annual Return
Applicability
Type GSTR-9
Eligibility
Documents
DueDate

OVERVIEW - GST Audit

GST audit involves a thorough examination of records, returns, and other documents maintained by a GST-registered person. The audit ensures the accuracy of turnover declared, taxes paid, refunds claimed, and input tax credit availed, along with assessing overall compliance with the GST Act by an authorized expert.

GST follows a trust-based taxation system, where taxpayers are responsible for self-assessing tax liability, making payments, and filing returns. To verify the accuracy of self-assessment, a strong audit mechanism is essential. The government implements various measures to ensure proper GST compliance, with audits being a key component.

What is Annual Compliance For a One person Company?

Types of GST Audit

Types

Performed By

When Initiated

Turnover based Audit

Chartered Accountant or Cost Accountant appointed by the taxpayer

As per the CGST Act, if the Turnover exceeds 2 crore,^ the taxpayer has to get his accounts & records audited

Normal audit/General Audit

Commissioner of CGST/SGST or any Officer authorized by him

On order of Commissioner by giving 15 days prior notice

Special audit

A Chartered Accountant or Cost Accountant, nominated by Commissioner

On order of Deputy/Assistant Commissioner with prior approval of Commissioner

GSTR-9 Annual Return: Due Date, Applicability, Turnover Limit, Format & Rules

GSTR-9 is an annual GST return that must be filed by 31st December of the year following the respective financial year. It includes details of sales, purchases, and GST paid throughout the financial year. Registered taxpayers whose annual turnover exceeds ₹2 crores are required to file GSTR-9.

Filing GSTR-9 is not just a summary of GSTR-1, GSTR-2B, and GSTR-3B but involves detailed reconciliations. Any short-paid tax or excess tax credit claims must be settled with the government.

Key Aspects of GSTR-9:

  • What is GSTR-9?
  • Who is required to file it?
  • Due date for filing
  • Turnover limit for applicability
  • Types of GSTR-9
  • Contents & format of GSTR-9
  • Steps to file GSTR-9
  • Consequences of non-filing

GSTR-9 Applicability: Who Should File the Annual Return?

All GST-registered taxpayers are required to file GSTR-9, except for the following:

  • Composition taxpayers (They must file GSTR-9A)
  • Casual taxable persons
  • Input service distributors
  • Non-resident taxable persons
  • Persons paying TDS under Section 51 of the CGST Act
  • Persons collecting TCS under Section 52 of the CGST Act

Types of GSTR-9

As per CGST Rule 80, GST annual returns are classified into four types:

  1. GSTR-9 – Filed by regular taxpayers who submit GSTR-1 and GSTR-3B and have a turnover exceeding ₹2 crores in a financial year.
  2. GSTR-9A – Previously required for composition taxpayers until FY 2018-19, but replaced by GSTR-4 from FY 2019-20 onwards.
  3. GSTR-9B – Applicable to e-commerce operators collecting TCS (Tax Collected at Source) and filing GSTR-8 monthly. However, its filing is currently on hold.
  4. GSTR-9C – A self-certified reconciliation statement required for taxpayers with an annual turnover exceeding ₹5 crores.

GST Auditor Qualification & Eligibility

As per Section 35 of the GST Act, only a Chartered Accountant (CA) or a Cost Accountant is qualified to conduct a GST Audit.

Key Points to Note:

  • Internal auditors cannot be appointed as GST auditors simultaneously.
  • GST practitioners are not eligible to conduct audits. Only CAs or Cost Accountants who are in practice or employed in a CA/CMA firm can perform the audit.
  • If a business has multiple branches across different states/UTs, the total turnover of all branches is considered when determining the ₹2 crore threshold for a GST audit.
  • If the aggregate turnover exceeds ₹2 crores, each branch must undergo a GST audit, even if an individual branch’s turnover is below the limit.
  • Businesses can appoint one auditor for all branches or different auditors for each branch.
  • If multiple auditors are appointed, the Standards on Auditing (SA 299 – Responsibility of Joint Auditors) may apply for coordinated reporting of GST Audit observations.



Documents Required for GST Audit

Taxpayers undergoing a GST audit must furnish the following documents:

    1. Audited Financial Statements (PAN-based).
    2. Annual Return (Form GSTR-9) – Required for every GSTIN.
    3. Certified Reconciliation Statement (Form GSTR-9C) – This statement reconciles the values of supplies and tax amounts declared in GSTR-9 with audited financial statements. It consists of:
      • Part A: Reconciled figures.
      • Part B: Audit Report.

GST Audit Report Due Date

  • GSTR-9 and GSTR-9C must be filed by 31st December of the following financial year.
  • The due date may be extended via CBIC notifications.

Important Updates on GSTR-9C

  • For businesses with an annual turnover below ₹5 crore, GSTR-9C filing was waived off up to FY 2019-20 through various CBIC notifications.
  • As per the Finance Act, 2021, the requirement of GST audits by CA/CMA was removed from FY 2021-22 onwards.
  • This change was officially notified in CBIC Notification No. 29/2021 – Central Tax, dated 30th July 2021.

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Our Happy Clients!

Excellent
Based on 12 reviews
MD SAHIL
MD SAHIL
2023-06-10
Auriga Accounting is right CA firm is crucial for the financial health of our business. Auriga Accounting is reputable firm with experienced professionals, strong technology infrastructure, good communication, and transparent pricing.
Prince Kushwaha
Prince Kushwaha
2023-06-10
Workplace must be peaceful and be active during work , the Auriga Accounting Private Limited provides relevant and necessary things so employees save their time and complete their task before time period effectively and efficiently
Prince Singh
Prince Singh
2023-06-10
Auriga accouting private limited and it's team provide best service at affordable price. I have done my previous year GSTR and ITR they did it before the time
Priyanka Kumari
Priyanka Kumari
2023-04-07
They are best coordination with me. Time to time inform me how to work and what work is my pending. Time to time updated me about my company profile work like ROC Filling last date, GST filling last date, ITR etc... I have no paid any penalty since I started working with Auriga..
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Vishal Singh
2023-04-07
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2023-04-07
The auriga accounting private limited is a reliable and a customer support company the team has give Clear answer towards the customer by which the customer cannot get confused and get necessary detail to solve their queries and auriga provided me good service and delivered my work on time very well coordinate with me and talk very well I suggest if you have any work then call auriga they will definitely finish your work on time
Vivek Shakya
Vivek Shakya
2023-04-07
Great Services , within affordable rate and give full satisfaction on works. Easy to Cordinate, I have done My Previous year ITR , Startup Registration. I am very happy with their services and their first priority is their Customer.
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find way
2023-04-06
I'll give a five-star rating, I had doubts about how to start my work in the field of business and they guide me and instruct me on how to start a business. They have a great team.
623 Anjali
623 Anjali
2023-04-06
The Auriga has great services. Efficient communication and really easy way to get help and support.
Anjali Sharma
Anjali Sharma
2023-04-06
Auriga Accounting team represents the highest level of customer services I have experienced.The team gives accurate information and responses to queries very fast, which are customer is facing.

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Auriga provide expert services which can get your new business off to a flying start. We are Compliance and finance officers for your business. Here you get simple and affordable online company registration and range of essential services. A world class technology – driven platform, offering end to end service from startup to well established firm.

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