Ensure Compliance with Accurate GST Audits by Certified Professionals
Introduction
GST Audit is the detailed verification of financial records, GST returns, and related documentation maintained by a registered taxpayer. Its main objective is to ensure:
- Compliance with GST laws
- Accuracy in declared turnover
- Validity of input tax credits claimed
- Authenticity of GST refunds received
Whether turnover-based, general, or special, GST audits help maintain transparency and minimize legal risks.
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Types of GST Audit
| Type | Conducted By | When It Applies |
|---|---|---|
| Turnover-Based Audit | Chartered Accountant or Cost Accountant appointed by the taxpayer | When annual turnover exceeds ₹2 crores |
| General Audit | CGST/SGST Commissioner or a designated officer | On commissioner’s direction with 15 days prior notice |
| Special Audit | Chartered Accountant or Cost Accountant appointed by Commissioner | On order from Asst. Commissioner with prior commissioner approval |
🔔 Note: As per notification dated 23 March 2020, GSTR-9C filing is optional for businesses with turnover under ₹5 crores for FY 2018–19.
GST Audit Threshold
If a taxpayer’s annual turnover exceeds ₹2 Crores, they must get their accounts audited by a Chartered Accountant or Cost Accountant. Required filings include:
- Form GSTR-9 – Annual Return
- Form GSTR-9C – Certified Reconciliation Statement
- Audited Financial Statements
- Other documents as specified
Deadline: 31st December of the next Financial Year
🔄 Extended to 30th September for FY 2023–24
General Audit (u/s 65 of CGST Act)
- Ordered by the GST Commissioner
- Prior notice issued via Form GST ADT-01 (at least 15 days before audit)
- Conducted at the taxpayer’s business premises
- Must be completed within 3 months (extendable by 6 months)
After Completion:
- Audit findings reported in Form GST ADT-02 within 30 days
- Taxpayer must cooperate by providing all books, GST returns, inventory records, and tax rate application history
Special Audit in India (u/s 66 of CGST Act)
A Special Audit is ordered when there are discrepancies in declared values, credit claims, or records during scrutiny or investigation.
Key Points:
- Ordered by Assistant Commissioner, approved by Commissioner
- Executed by a CA or Cost Accountant appointed by the Commissioner
- Audit report to be submitted within 90 days (extendable by another 90 days)
- Audit fees paid by the Government
After Special Audit:
- Taxpayer is given an opportunity to explain findings
- If tax evasion or wrongful claims are found, recovery proceedings are initiated
Due Date for GST Audit Filing
| Form | Description | Due Date |
|---|---|---|
| GSTR-9 | Annual Return | 31st December (Next FY) |
| GSTR-9C | Reconciliation + Audit Statement | 31st December (Next FY) |
🔔 Extended deadline for FY 2023–24: 30th September 2025
Filing GSTR-9 and GSTR-9C is optional for businesses with turnover up to ₹2 crores for FY 2023–24 & FY 2024–25
Penalty for Non-Submission of GST Audit
| Offense | Penalty |
|---|---|
| Failure to submit GST Audit Report | General penalty up to ₹25,000 |
| Specific penalties for audit non-filing | Not specifically defined |
Why Choose Us for GST Audit in India?
✅ Nationwide Support for Businesses & Professionals
✅ Registered CA & Cost Accountants Panel
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✅ Filing Assistance with Reconciliation
✅ Documentation & Representation Support
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Get Expert Help for GST Audit Filing
Whether you’re a trader, service provider, manufacturer, or e-commerce seller—we help ensure full GST audit compliance. Let our experts take care of your filing, reconciliation, and documentation.