Here is the list of common issues found in GST Tran-1 and Tran-2 during GST Audit:

Tran-1 related

• Sum of all closing balance is not matching Tran-1 credit
• PLA closing balance taken in Tran-1
• Captial 100% credit taken through Tran-1
• Cess is carried forward with tax
• In transit services in terms of Section 140(5)
• Credit on traded goods in terms of Section 140(3) more than 1 year old

Tran-2 related

• Credit taken on goods that were exempted from excise
• Closing balance of stock as in Table 7(a)(B) of Tran-1 not matching with details in Tran-2
• Benefit of reduction in tax (refunded through tran-2) not passed on to the buyer (taxable value should change before and after GST regime if tran-2 credit availed)