GST Audit

• Verification of GST Returns (GSTR-1, GSTR-3B, GSTR-9 & GSTR-9C)
• Reconciliation of books of accounts with GST returns
• Review of Input Tax Credit (ITC) claims & reversals
• Analysis of Tax Rate Classification & HSN/SAC Codes
• Identification of mismatches, errors, or ineligible credits
• Evaluation of reverse charge applicability
• Verification of E-way bills & documentation compliance
• Advisory on rectification and process improvements

Who Needs GST Audit?

Although the mandatory audit requirement under Section 35(5) has been removed, voluntary GST Health Checks are highly recommended for:
• Businesses with complex GST transactions
• Entities undergoing mergers, acquisitions, or restructuring
• Companies with multi-state GST registrations
• Exporters and SEZ units
• Businesses receiving GST notices or scrutiny