GST Audit Checklist
List of common mistakes made by the taxpayers found during GST Audit, presented with relevent sections, rules and notifications. Classified in 3 categories-
Forward Charge- Reverse Charge
- Input Tax Credit
GST Audit Checklist
Forward Charge
Reverse Charge
- RCM on Ocean Freight
- RCM on purchase from unregistered dealer
- RCM Goods Transport Agency
- RCM on Legal Services
- RCM on Security Services
- RCM on Rent a Cab Services
- RCM on service provided by Director
- RCM on Services received from Government
- RCM marked in GSTR-2A
- Job work on Imported Goods
- RCM on Royalty to foreign company
Stop guessing, Start matching
Download the software and check for yourself why officers love GST Doctor. In Scrutiny module GSTR-1, GSTR-3B, GSTR-2A and GSTR-9 are compared and reports are downloaded in Excel.
ITC Matching module is useful for processing of refunds and comparing ITC availed with GSTR-2A.
Basic Documents Required for GST Audit
Here is the list of documents to be asked from the taxpayer to start the GST Audit through ADT-01. Although depending on the nature of business, other documents may also be asked for GST Audit.
- Balance Sheet and Profit and loss account with schedules
- Trial balance for particular GSTIN
- Income Tax audit Report (including Form 3CA, 3CD etc)
- Statutory Auditor’s report
- Cost Audit report, if applicable
- GST Returns (1, 3b, 2A/2B, 9, 9C etc)
- ITC Taken Data Invoice/BOE wise breakup