GST Audit

GST Litigation / GST Audit

How a Business can Prepare for GST Audit? We can help you!

GST Audit involves examination of records, returns and other documents maintained by the taxpayer to verify the correctness of turnover, taxes paid, refund claimed and input tax credit availed.

1) Examination of records, returns and other documents maintained or furnished by the registered person under the GST law.

2) To verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to
assess his compliance with the provisions of the GST law.

Primary objective of GST Audit

1) To ensure the accuracy of the turnover declared, taxes paid, refund claimed and input tax credit availed and assess the compliance of registered taxpayers with the provisions of the GST law.

2) To ascertain the correctness of returns, annual returns and to identify inadequacies in returns, as compared to the details furnished in the books of accounts maintained by the taxpayer.

  • Circumstances of Conduct of Audit - General or Specific Order
  • Audit by - Commissioner or Officer Authorized by him
  • Notice – 15 Working days Advance Notice
  • Audit Duration – 3 months ( Extension further upto 6 Months )
  • Communication of Audit Report to RP – Within 30 days
  • Forms – ADT 01 and ADT 02

  • Circumstances of Conduct of Audit - Pending, Nature & Complexity and Interest of Revenue.
  • Audit by - CA or CMA
  • Notice – 15 Working days Advance Notice
  • Audit Duration – 3 months ( Extension further upto 6 Months )
  • Communication of Audit Report to RP – Within 30 days
  • Forms – ADT 01 and ADT 02

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Micro, Small, Medium Enterprises (MSMEs) and Large Enterprises
Trading Companies
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