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GST Audit

Introduction

GST Audit means a detailed examination of the returns, books of accounts, and other relevant records maintained by a registered taxpayer under GST law. The main objective of a GST audit is to ensure compliance with GST provisions and to verify the correctness of the turnover declared, Input Tax Credit (ITC) claimed, and refunds applied for.

Types of GST Audit

Types of GST Audit

Type of AuditConducted ByWhen It Is Required
Turnover-Based AuditChartered Accountant or Cost Accountant appointed by the taxpayerWhen annual turnover exceeds ₹2 Crore
Normal / General AuditCGST/SGST Commissioner or an authorized officerOrdered by the Commissioner after giving at least 15 days’ prior notice
Special AuditChartered Accountant or Cost Accountant authorized by the CommissionerOrdered by Deputy/Assistant Commissioner with prior approval of the Commissioner

Note: As per notification dated 23 March 2020, businesses with annual turnover below ₹5 Crore were not required to file GSTR-9C for FY 2018-19.

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    Threshold for GST Audit

    If the annual turnover of a registered taxpayer exceeds ₹2 Crore during a financial year, the taxpayer must get their accounts audited by a Chartered Accountant or Cost Accountant.

    The following documents must be filed electronically:

    • Annual Return (Form GSTR-9) on or before 31st December of the next financial year.

    • Certified Reconciliation Statement (Form GSTR-9C) reconciling figures declared in GST returns with audited financial statements.

    • Copies of Audited Annual Financial Statements.

    • Any other prescribed details, if applicable.

    General Audit (Section 65 of CGST Act)

    A General Audit is conducted under Section 65 of the CGST Act by officers authorized by the GST Commissioner. The taxpayer is informed at least 15 days in advance through Form GST ADT-01.

    • The audit must generally be completed within 3 months from the date of commencement.

    • In special cases, the Commissioner may extend the period by up to 6 months.

    • After completion, the audit findings are communicated through Form GST ADT-02 within 30 days.

    During the audit, the taxpayer must provide full cooperation and furnish records such as books of accounts, returns, statements, ITC details, tax rates applied, stock records, and other relevant documents.

    Special Audit

    A Special Audit may be initiated when the Assistant Commissioner or Deputy Commissioner believes that the value declared or ITC claimed is incorrect during scrutiny or investigation.

    • Prior approval of the Commissioner is required.

    • A Chartered Accountant or Cost Accountant is appointed to conduct the audit.

    • The audit report must be submitted within 90 days from the date of commencement.

    • The period may be extended by another 90 days upon request.

    • The expenses of the audit, including auditor’s remuneration, are borne by the Commissioner.

    After Completion of Special Audit

    The taxpayer is given an opportunity to present their explanation regarding the audit findings. If any tax shortfall or incorrect ITC claim is identified, recovery proceedings may be initiated as per GST law.

    Due Date for Submission of GST Audit Report

    • The due date for filing GSTR-9 and GSTR-9C is 31st December of the subsequent financial year.

    • For Financial Year 2023-24, the due date for filing GSTR-9C was extended to 30th September.

    • Filing of GSTR-9 and GSTR-9C was made optional for businesses with turnover up to ₹2 Crore for FY 2023-24 and 2024-25.

    Penalty for Non-Submission of GST Audit Report

    A general penalty of up to ₹25,000 may be imposed for failure to submit the GST Audit report. However, no specific separate penalty provision has been prescribed exclusively for non-filing of the audit report.

    If you need professional assistance with GST return filing, GST audit, or related compliance procedures, consulting an expert can help ensure accuracy and avoid penalties.

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