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Goods and Services Tax (GST) AUDIT

GST audit means an examination of records, returns and other documents maintained by the person registered under GST. It seeks to ensure the correctness of turnover declared, taxes paid, refund claimed, input tax credit availed and assess other such compliances under GST Act to be checked by an authorized expert.

GST is a trust-based taxation regime wherein a taxpayer is required to self-assess his tax liability, pay taxes and file returns. Thus, to ensure whether the taxpayer has correctly self -assessed his tax liability a robust audit mechanism is a must. Various measures are taken by the government for proper implementation of GST and audit is one amongst them.

If the annual turnover of a registered taxpayer is more than Rs. 2 crores in a financial year, he is required to get his accounts audited by a Chartered Accountant or Cost Accountant every year. An internal auditor cannot be appointed as a GST Auditor. Calculation of total turnover is PAN-based i.e. once the turnover under the PAN is more than Rs. 2 crores all business entities registered under GST for that PAN will be liable for GST audit for a financial year. ​

The Auditor must report any tax liability pending for payment by the taxpayer, identified through the reconciliation exercise and observations made on the GST audit. Taxpayers can settle taxes as recommended by the auditor in Form DRC-03.

A proprietor, partner or Board of Directors in case of a Company should appoint a GST Auditor at the beginning of the financial year. The finalized audit report (GSTR-9C) can be certified by the same CA who conducted the GST audit or it can also be certified by any other CA who did not conduct the GST Audit for that particular GSTIN.  

Documents to be furnished by the taxpayer:
1. Audited financial statements (which is PAN-based)
2. Annual return in form GSTR-9 (for every GSTIN)
3. Certified reconciliation statement in Form GSTR-9C, reflecting reconciled values of supplies and tax amounts declared in GSTR-9       compared to audited financials in Part-A, along with the Audit report in Part-B.

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