Audit & Assurance

GST
Audit

Comprehensive GST Audit by expert Chartered Accountants - reconciliation of returns with books, verification of input tax credit, and compliance with the CGST Act, 2017.

Mandatory for turnover above ₹5 Cr
Form GSTR-9C & 9D
Due by 31st December
Overview

What is GST Audit?

GST Audit is the examination of records, returns, and other documents maintained by a registered person under the CGST Act, 2017. Every registered person whose aggregate turnover exceeds ₹5 crore in a financial year is required to get their accounts audited by a Chartered Accountant or Cost Accountant.

The auditor verifies the correctness of turnover declared, input tax credit claimed, and taxes paid through the GSTR-9 annual return. The audit culminates in filing GSTR-9C (certificate of audit) and GSTR-9D (reconciliation statement).

With our experienced CA team, we ensure your GST audit is completed accurately and on time, minimizing the risk of notices, penalties, and demand proceedings from the GST department.

ITC Verification

Thorough review of Input Tax Credit availed vs. eligible credit as per rules

Return Reconciliation

Matching GSTR-1, GSTR-3B, and GSTR-9 with audited books of accounts

Tax Liability Check

Verification of correct tax rate application, reverse charge compliance, and payments

Compliance Certificate

Issue of audit certificate and filing of GSTR-9C & GSTR-9D on GST portal

Why Choose

Benefits of GST Audit

Legal Compliance

Fulfil your statutory obligation under Section 35(5) and Rule 80(3) of CGST Act. Avoid penalties of up to ₹25,000 or 0.5% of turnover.

Error Detection

Identify mismatches in returns, incorrect ITC claims, or wrong HSN/SAC codes before the department flags them.

Proactive Protection

Rectify errors in returns before the audit, reducing the risk of show-cause notices and demand proceedings.

Timely Filing

We ensure GSTR-9C and GSTR-9D are filed before the 31st December deadline, avoiding late-fee and interest.

Expert CA Team

Our qualified CAs bring deep knowledge of GST law, case law, and departmental practices to your audit.

Digital Process

End-to-end digital audit process - share data remotely and track progress in real-time from anywhere.

Requirements

Documents Required

Financial Records

  • Audited Balance Sheet & P&L Account
  • Trial Balance with detailed schedules
  • Sales & Purchase Registers
  • GST-R 1, GSTR-3B & GSTR-9 filed returns
  • Input Tax Credit register with invoices
  • Payment challans for GST paid

Supporting Documents

  • GST Registration Certificate
  • HSN/SAC wise summary of supplies
  • E-way bill register (if applicable)
  • Export/Import documents (if any)
  • Reverse charge liability details
  • Previous year GST audit report (if any)
How It Works

GST Audit Process

1

Data Collection

Gather financial statements, GST returns, invoicing data, and reconciliations

2

Verification & Testing

Verify ITC, tax payments, reverse charge, and HSN classification correctness

3

Reconciliation

Reconcile returns with books, identify discrepancies, and suggest rectifications

4

Audit Report Drafting

Prepare GSTR-9C audit certificate and GSTR-9D reconciliation statement

5

Filing & Submission

Upload signed audit report on GST portal and share copy with client

FAQ

Frequently Asked Questions

Every registered person whose aggregate turnover exceeds ₹5 crore in a financial year must get their accounts audited by a Chartered Accountant or Cost Accountant. The threshold is reduced to ₹2 crore in certain notified cases (composition dealers).
GSTR-9 is the annual return filed by the taxpayer. GSTR-9C is the GST Audit Certificate issued by the CA certifying compliance. GSTR-9D is the detailed reconciliation statement that compares the returns with the audited books of accounts.
The due date for filing GSTR-9, GSTR-9C, and GSTR-9D is 31st December of the following financial year. For example, for FY 2024-25, the due date is 31st December 2025.
Failure to get the audit done can attract a penalty of the higher of ₹25,000 or 0.5% of the turnover. Additionally, the GST department may issue a show-cause notice and initiate proceedings for non-compliance.

Get Your GST Audit Done Today

Avoid penalties and ensure GST compliance with our expert audit services - complete GSTR-9C certification and reconciliation.