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GST Audit
Compliances & filling

Documents and Records:

All the registered person is mandatorily required to maintain various documents and records on periodic basis. The give below chart shows list of records:



Periodic Returns

According to the GST law, registered persons are required to file GST return within the due date and furnishing the GST liability and ITC available thereof. There are list of return that shall be filed by the registered person based on the nature of transactions are as follows,


Returns Description
GSTR-1 is the return to be furnished for reporting details of all outward supplies of goods and services made, or in other words, sales transactions made during a tax period, and also for reporting debit and credit notes issued. Any amendments to sales invoices made, even pertaining to previous tax periods, should be reported in the GSTR-1 return. GSTR-1 is to be filed by all normal taxpayers who are registered under GST. It is to be filed monthly, except in the case of small taxpayers with turnover up to Rs.1.5 crore in the previous financial year, who can file the same on a quarterly basis.
It is the return for reporting the inward supplies of goods and services i.e. the purchases made during a tax period. The details in the GSTR-2 return are auto-populated from the GSTR-2A
It is the return containing details of all inward supplies of goods and services i.e. purchases made from registered suppliers during a tax period. The data is auto-populated based on data filed by the suppliers in their GSTR-1 return.
is a monthly summary return for furnishing summarized details of all outward supplies made, inward supplies received and input tax credit claimed, along with details of the tax liability and taxes paid. This return is auto-generated on the basis of the GSTR-1 and GSTR-2 returns filed
is a monthly self-declaration to be filed, for furnishing summarized details of all outward supplies made, input tax credit claimed, tax liability ascertained and taxes paid.
It is the return that was to be filed by taxpayers who have opted for the Composition Scheme under GST. Now, It is replaced by CMP-08 which shall be filed on quarterly basis.
GSTR-5 is the return to be filed by non-resident foreign taxpayers, who are registered under GST and carry out business transactions in India. The return contains details of all outward supplies made, inward supplies received, credit/debit notes, tax liability and taxes paid
It is a monthly return to be filed by an Input Service Distributor (ISD). It will contain details of input tax credit received and distributed by the ISD stating the value of Inputs distributor
is a monthly return to be filed by persons required to deduct TDS (Tax deducted at source) under GST. GSTR 7 will contain details of TDS deducted, the TDS liability payable and paid and TDS refund claimed, if any.
This monthly return to be filed by e-commerce operators registered under the GST who are required to collect tax at source (TCS). GSTR-8 will contain details of all supplies made through the E-commerce platform, and the TCS collected on the same.
The annual return to be filed by taxpayers registered under GST It will contain details of all outward supplies made, inward supplies received during the relevant previous year under different tax heads i.e. CGST, SGST & IGST and HSN codes, along with details of taxes payable and paid. It is a consolidation of all the monthly or quarterly returns (GSTR-1, GSTR-2A, GSTR-3B) filed during that year. This is an auto populated from GSTR-1 & GSTR-3B
GSTR-9A is the annual return to be filed by taxpayers who have registered under the Composition Scheme in a financial year*. It is a consolidation of all the quarterly returns filed during that financial year
GSTR-9C is the reconciliation statement to be filed by all taxpayers registered under GST whose turnover exceeds Rs.2 crore in a financial year. The registered person has to get their books of accounts audited by a Chartered/Cost Accountant. The statement of reconciliation is between these audited financial statements of the taxpayer and the annual return GSTR-9 that has been filed
GSTR-10 is to be filed by a taxable person who’s registered has been cancelled or surrendered. This return is also called a final return and has to be filed within 3 months from the date of cancellation or cancellation order, whichever is earlier.
GSTR-11 is the return to be filed by persons who have been issued a Unique Identity Number (UIN) in order to get a refund under GST for the goods and services purchased by them in India. UIN is a classification made for foreign diplomatic missions and embassies not liable to tax in India, for the purpose of getting a refund of taxes. GSTR-11 will contain details of inward supplies received and refund claimed


As stated above, there are three different types of audit, briefly

1. Departmental Audits (or) Audit by tax authorities

  • To ensure whether the registered person is properly calculated & discharged the tax liability, it is imperative to the department to conduct the audit of the records maintained by the assessee.
  • In this regard, GST law authorizes conduct of audit by the Commissioner or any other officer authorised by him by way of general or special order of the registered persons. The periodicity of audit under this shall be a financial year or part thereof or multiples thereof.
  • The audit will be conducted at the place of business of the registered person or office of theirs with an intimation of audit at least 15 days in advance in Form GST ADT-01
  • The audit is to be completed within 3 months from the date of commencement of audit, which may be extended by the Commissioner, where required, by a further period not exceeding 6 months.

2. Audit by GST Auditor

  • Every registered person whose aggregate turnover during a financial year exceeds 2 Crores rupees shall get his accounts audited by a chartered accountant or a cost accountant and shall submit
  • a copy of the audited annual accounts,
  • the reconciliation statement to be made
  • duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner
  • Further, Law states that every registered person who is required to get his accounts audited in accordance with the provisions.
  • Annual return – GSTR 9
  • Audited annual accounts
  • Reconciliation statement – GSTR 9C
  • Such other particulars as may be prescribed.

3. Special Audit

  • A chartered accountant does this kind of GST audit as per directions received from the GST Officer of not below the rank of Assistant Commissioner, if he declares that the values have not been declared correctly and/or credits availed in not within the normal limits.
  • The CA or CMA for such a GST audit is nominated by the commissioner.
  • The officer shall issue such direction in Form GST ADT-03 to the registered dealer to get his records including his books of accounts to be examined and audited by a professional CA or CMA within a period of ninety days from the day of passing such an order.
  • This period could further be extended by additional ninety days.
  • The commissioner pays the expense of such a GST audit and examination. On conclusion of this special GST audit the findings are communicated the auditee in Form GST ADT-04.
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