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GST Audits

Goods and Services Tax (GST) is mainly a self-assessment system that keeps the system working smoothly. However, to ensure that self-assessment remains effective, audits under GST are put in place to help maintain transparency, accuracy, and accountability. These audits involve an in-depth examination of the business records and the returns filed as well as other documents to confirm that turnover, taxes paid, refunds claimed, and input tax credit (ITC) availed are accurate.

Purpose and Scope of GST Audits

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According to Section 2(13) of the CGST Act, an audit is the examination of the records and returns filed with the aim of assessing adherence to GST provisions. The task involves finding discrepancies, verifying correctness of tax positions, and ensuring taxpayer declarations reflect actual business activity. GST audits curb tax evasion, correct procedural errors, and reduce litigation by identifying issues early.

Types of Audits Under GST

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Departmental Audit (Audit by Tax Authorities)

This standard audit is conducted under Section 65 to confirm tax liability and compliance status. Authorities notify taxpayers 15 days in advance (Form GST ADT-01) and conduct the audit at the premises or office. Completion is expected within three months, extendable by six months. Outcomes are recorded in Form GST ADT-02, with discrepancies potentially leading to actions under Sections 73 or 74.

Statutory Audit (Withdrawn Post FY 2020-21)

Previously mandatory for taxpayers with turnover over ?2 crores to have accounts audited by CA/CMA and file GSTR-9C. After the July 2021 amendment, this requirement was removed, and taxpayers now self-certify GSTR-9C.

Special Audit

As per Section 66, if the Assistant Commissioner doubts a transaction or ITC claim, a special audit by CA/CMA can be requested. The audit must be completed within 90 days (extendable by another 90 days) and financed by the department. Results are documented in Form GST ADT-04.

Limited Scrutiny

Limited scrutiny targets specific discrepancies or mismatches based on analytics or departmental risk parameters, which are then selectively verified.

Taxpayer-Initiated Audit

Businesses can voluntarily perform internal GST audits to ensure compliance, enhance internal controls, and prepare for potential scrutiny.

Conclusion

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GST audits help maintain compliance, detect errors, and reduce litigation. Success depends on proper record-keeping, timely return filing, and frequent reconciliation. Beyond avoiding penalties, proactive compliance builds trust and confidence within the Indian GST ecosystem.

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GST Audits

GST Audits

Purpose and Scope of GST Audits

Types of Audits Under GST

Departmental Audit (Audit by Tax Authorities)

Statutory Audit (Withdrawn Post FY 2020-21)

Special Audit

Limited Scrutiny

Taxpayer-Initiated Audit

Conclusion

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