{"id":7462,"date":"2026-09-09T12:55:21","date_gmt":"2026-09-09T07:25:21","guid":{"rendered":"https:\/\/www.cac.net.in\/blog\/?p=7462"},"modified":"2026-09-23T13:29:41","modified_gmt":"2026-09-23T07:59:41","slug":"gst-audit-key-documents-and-reconciliations","status":"publish","type":"post","link":"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/","title":{"rendered":"GST Audit: Key Documents and Reconciliations"},"content":{"rendered":"<p>A GST departmental audit examines whether a registered person has correctly reported turnover, paid tax, claimed input tax credit and complied with applicable GST requirements. It can cover returns, books, invoices, e-way bills, e-invoices, refunds, branch transactions and supporting records.<\/p>\n<p>A business may receive an audit notice even after filing every return. Filing confirms submission, not that the reported information is complete or correctly reconciled. Maintaining audit-ready records throughout the year reduces disruption and helps identify exposure before departmental examination.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Understanding_a_GST_Departmental_Audit\" >Understanding a GST Departmental Audit<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Departmental_Audit_and_Annual_Reconciliation\" >Departmental Audit and Annual Reconciliation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Review_of_the_Audit_Notice\" >Review of the Audit Notice<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Preparing_a_GST_Registration_Profile\" >Preparing a GST Registration Profile<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Collect_GST_Returns\" >Collect GST Returns<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Reconcile_Turnover_with_Financial_Statements\" >Reconcile Turnover with Financial Statements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Reconcile_GSTR_1_with_GSTR_3B\" >Reconcile GSTR 1 with GSTR 3B<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Reconcile_the_Sales_Register_with_GSTR_1\" >Reconcile the Sales Register with GSTR 1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Reconcile_E-Invoice_Records\" >Reconcile E-Invoice Records<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Reconcile_E-Way_Bills\" >Reconcile E-Way Bills<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Prepare_the_ITC_Reconciliation\" >Prepare the ITC Reconciliation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Verify_Basic_ITC_Conditions\" >Verify Basic ITC Conditions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Identify_Blocked_Credits\" >Identify Blocked Credits<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Review_of_ITC_Reversals_and_Reclaims\" >Review of ITC Reversals and Reclaims<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Check_Reverse_Charge_Compliance\" >Check Reverse Charge Compliance<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Review_Classification_and_GST_Rates\" >Review Classification and GST Rates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Verify_Place_of_Supply\" >Verify Place of Supply<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Review_Valuation_of_Supplies\" >Review Valuation of Supplies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Examine_Related_Party_and_Branch_Transactions\" >Examine Related Party and Branch Transactions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Review_Exports_and_Zero-Rated_Supplies\" >Review Exports and Zero-Rated Supplies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Review_of_GST_Refunds\" >Review of GST Refunds<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Reconcile_Electronic_Ledgers\" >Reconcile Electronic Ledgers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Create_a_Document_Submission_Register\" >Create a Document Submission Register<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Respond_to_Audit_Observations\" >Respond to Audit Observations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Common_GST_Audit_Errors\" >Common GST Audit Errors<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Conclusion\" >Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-key-documents-and-reconciliations\/#Frequently_Asked_Questions\" >Frequently Asked Questions<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Understanding_a_GST_Departmental_Audit\"><\/span><strong><b>Understanding a GST Departmental Audit<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A departmental audit is conducted by tax authorities to verify turnover, tax payment, ITC, refunds, exempt and zero-rated supplies, reverse charge, classification, valuation, place of supply, e-invoices, e-way bills and record maintenance. The prescribed notice or official communication generally states its scope and period.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Departmental_Audit_and_Annual_Reconciliation\"><\/span><strong><b>Departmental Audit and Annual Reconciliation<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A departmental audit is conducted by the authorities and can lead to findings or further proceedings. Annual return reconciliation is performed by the taxpayer to reconcile annual <strong><a href=\"https:\/\/www.cac.net.in\/gst-advisory-and-compliance\">GST information<\/a><\/strong> with the financial records. Reconciliation supports audit readiness but does not replace the departmental audit.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Review_of_the_Audit_Notice\"><\/span><strong><b>Review of the Audit Notice<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Verify the GSTIN, audit period, issuing authority, legal provision, notice date, audit schedule, requested records, submission method, officer details, response deadline, proposed physical verification and registrations covered. Share the notice with finance, tax, legal and management teams.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Preparing_a_GST_Registration_Profile\"><\/span><strong><b>Preparing a GST Registration Profile<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Compile the registration certificate, legal and trade names, business locations, business nature, products and services, HSN and SAC codes, branches, warehouses, registrations under the PAN, authorised signatories, amendments and any cancellation or suspension history.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Collect_GST_Returns\"><\/span><strong><b>Collect GST Returns<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Preserve all applicable GSTR-1, GSTR-3B, GSTR-9, GSTR-9C where applicable and specialised returns; amendments; acknowledgements; tax challans; and interest or late-fee payments for the audit period in a searchable format.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Reconcile_Turnover_with_Financial_Statements\"><\/span><strong><b>Reconcile Turnover with Financial Statements<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Compare the trial balance, profit and loss account, sales register, GSTR-1, GSTR-3B, annual returns, e-invoices, e-way bills, income-tax return, tax audit report, AIS and bank receipts. Explain differences caused by advances, credit notes, branch transfers, asset sales, non-GST income, exports, exempt supplies and accounting reclassifications.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Reconcile_GSTR_1_with_GSTR_3B\"><\/span><strong><b>Reconcile GSTR 1 with GSTR 3B<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Compare taxable turnover, IGST, CGST, SGST or UTGST, zero-rated and exempt supplies, credit and debit notes, advances, amendments and earlier-period corrections. Quantify and explain any liability difference and evaluate tax and interest consequences.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Reconcile_the_Sales_Register_with_GSTR_1\"><\/span><strong><b>Reconcile the Sales Register with GSTR 1<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Perform invoice-level matching of number, date, customer GSTIN, place of supply, taxable value, rate, tax, notes, cancellations, exports, e-commerce supplies, branch transfers and amendments. Investigate omissions, duplicates and classification errors.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Reconcile_E-Invoice_Records\"><\/span><strong><b>Reconcile E-Invoice Records<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Match Invoice Registration Portal data with sales, GSTR-1, GSTR-3B, customer ledgers, exports, notes, cancellations and e-way bills. Identify invoices without IRN, unused IRNs, duplicate numbers, incorrect dates or GSTINs, tax differences and missing QR codes.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Reconcile_E-Way_Bills\"><\/span><strong><b>Reconcile E-Way Bills<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Compare generated, cancelled and expired e-way bills with invoices, delivery challans, stock transfers, job work, returns, exhibitions and other movements. Investigate every e-way bill without a corresponding business record.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Prepare_the_ITC_Reconciliation\"><\/span><strong><b>Prepare the ITC Reconciliation<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Match the purchase register, GSTR-2B, GSTR-3B credit, import documents, ISD credit, reverse-charge credit, electronic credit ledger and notes. Classify missing, duplicate, incorrect, ineligible, reversed and future-reclaim items and maintain an opening-to-closing movement schedule.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Verify_Basic_ITC_Conditions\"><\/span><strong><b>Verify Basic ITC Conditions<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For material credit, verify a valid invoice, receipt of goods or services, supplier reporting, return filing, business use, supplier payment, claim within the permitted period and absence of blocked-credit restrictions. A ledger entry alone does not prove eligibility.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Identify_Blocked_Credits\"><\/span><strong><b>Identify Blocked Credits<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Review credit on motor vehicles, food, memberships, employee benefits, travel, works contracts, construction, personal use, gifts, free samples, lost or stolen goods, destroyed goods and written-off inventory. Document any applicable exception.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Review_of_ITC_Reversals_and_Reclaims\"><\/span><strong><b>Review of ITC Reversals and Reclaims<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Maintain invoice-wise records of the reversal reason, original period, amount, date, interest, later satisfaction of conditions, reclaim amount and reclaim period. Cover credit notes, delayed supplier payment, exempt or non-business use and incorrect claims.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Check_Reverse_Charge_Compliance\"><\/span><strong><b>Check Reverse Charge Compliance<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Review legal, transport, sponsorship, director, security, import and other notified expenses. Verify time of supply, tax rate, self-invoice or payment voucher where applicable, cash payment, ITC, return reporting and currency conversion.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Review_Classification_and_GST_Rates\"><\/span><strong><b>Review Classification and GST Rates<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Maintain the product and service list, HSN or SAC codes, rates, technical descriptions, contracts, invoices, rulings, opinions and classification history. Document the approach for bundles, installation, maintenance and composite contracts.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Verify_Place_of_Supply\"><\/span><strong><b>Verify Place of Supply<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Examine customer and delivery locations, billing address, location of goods or recipient, service nature, property or event location, transport terms, exports and bill-to ship-to arrangements. Payment under the wrong tax head requires careful review.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Review_Valuation_of_Supplies\"><\/span><strong><b>Review Valuation of Supplies<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Check related parties, branch transfers, free supplies, discounts, subsidies, reimbursements, incidental expenses, interest, exchange differences, agent dealings, employee recoveries and barter. Support values with agreements and workings.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Examine_Related_Party_and_Branch_Transactions\"><\/span><strong><b>Examine Related Party and Branch Transactions<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Review head-office expenses, shared services, cross-charges, ISD, employee costs, management support, IT services, brand usage, branch transfers and intercompany dealings. Document whether a supply exists and the valuation method used.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Review_Exports_and_Zero-Rated_Supplies\"><\/span><strong><b>Review Exports and Zero-Rated Supplies<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Retain invoices, shipping bills, letters of undertaking, remittance and bank realisation records, customs records, e-invoices, refund applications, service agreements and place-of-supply evidence. Reconcile GST, customs and banking data.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Review_of_GST_Refunds\"><\/span><strong><b>Review of GST Refunds<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Create a file containing the application, acknowledgement, invoice statement, export documents, ledger details, ITC reconciliation, calculation, deficiency memos, correspondence, sanction order, bank credit and declarations. Match the claim with returns.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Reconcile_Electronic_Ledgers\"><\/span><strong><b>Reconcile Electronic Ledgers<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Reconcile liability, cash and credit ledgers with challans, GSTR-3B, ITC, interest, fees, demands, refund debits, re-credit orders and voluntary payments. Investigate negative or old unreconciled entries.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Create_a_Document_Submission_Register\"><\/span><strong><b>Create a Document Submission Register<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>For every submission, record the request, document, period, pages, date, method, recipient, acknowledgement, confidentiality and remarks. Submit only reviewed records and obtain acknowledgement for any original documents retained by the authority.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Respond_to_Audit_Observations\"><\/span><strong><b>Respond to Audit Observations<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Refer to the specific observation, state facts, explain the legal position, provide reconciliation, attach evidence, quantify amounts, distinguish admitted and disputed matters, obtain internal approval and meet the response period.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Common_GST_Audit_Errors\"><\/span><strong><b>Common GST Audit Errors<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Avoid unreconciled data, inconsistent figures, ignored return differences, unsupported ITC, missed reverse charge, incorrect classification, unreconciled e-way bills, omitted branch supplies, incomplete export records, ignored vendor cancellations, untracked submissions and missed response deadlines.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><strong><b>Conclusion<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A GST departmental audit tests the connection between books, invoices, returns and operational transactions. The strongest preparation is regular turnover, return, ITC, e-invoice and e-way bill reconciliation. A central coordinator, submission register and early exposure review support consistent responses and informed corrective action.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Frequently_Asked_Questions\"><\/span><strong><b>Frequently Asked Questions<\/b><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong><b>Q: What is a GST departmental audit?<\/b><\/strong><\/p>\n<p>It is an examination by GST authorities of turnover, tax payment, ITC, refunds and other compliance records.<\/p>\n<p><strong><b>Q: Is it the same as GSTR-9C?<\/b><\/strong><\/p>\n<p>No. Authorities conduct a departmental audit; GSTR-9C is a reconciliation statement filed by eligible taxpayers.<\/p>\n<p><strong><b>Q: Can a business be audited after filing all returns?<\/b><\/strong><\/p>\n<p>Yes. Authorities may verify whether submitted information is accurate and complete.<\/p>\n<p><strong><b>Q: How is a taxpayer informed?<\/b><\/strong><\/p>\n<p>A taxpayer is generally informed through a prescribed notice or official communication. For a departmental audit under Section 65, the proper officer issues FORM GST ADT-01.<\/p>\n<p><strong><b>Q: What is the main ITC reconciliation?<\/b><\/strong><\/p>\n<p>Compare the purchase register with GSTR-2B and the ITC claimed in GSTR-3B.<\/p>\n<blockquote><p><strong>Also Read:<\/strong> <a href=\"https:\/\/www.cac.net.in\/blog\/gst-audit-consultants-key-roles-impact\/\">GST Audit Consultants: Key Roles &amp; Impact<\/a><\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>A GST departmental audit examines whether a registered person has correctly reported turnover, paid tax, claimed input tax credit and complied with applicable GST requirements. It can cover returns, books, invoices, e-way bills, e-invoices, refunds, branch transactions and supporting records. A business may receive an audit notice even after filing every return. Filing confirms submission,&#8230;<\/p>\n","protected":false},"author":1,"featured_media":7463,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2817],"tags":[],"class_list":["post-7462","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst-advisory-and-compliance"],"_links":{"self":[{"href":"https:\/\/www.cac.net.in\/blog\/wp-json\/wp\/v2\/posts\/7462","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cac.net.in\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cac.net.in\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cac.net.in\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cac.net.in\/blog\/wp-json\/wp\/v2\/comments?post=7462"}],"version-history":[{"count":1,"href":"https:\/\/www.cac.net.in\/blog\/wp-json\/wp\/v2\/posts\/7462\/revisions"}],"predecessor-version":[{"id":7464,"href":"https:\/\/www.cac.net.in\/blog\/wp-json\/wp\/v2\/posts\/7462\/revisions\/7464"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cac.net.in\/blog\/wp-json\/wp\/v2\/media\/7463"}],"wp:attachment":[{"href":"https:\/\/www.cac.net.in\/blog\/wp-json\/wp\/v2\/media?parent=7462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cac.net.in\/blog\/wp-json\/wp\/v2\/categories?post=7462"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cac.net.in\/blog\/wp-json\/wp\/v2\/tags?post=7462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}