GST Audit


Examination of records, returns  and other documents maintained or furnished by registered person under this Act or rules made there under any law  for the time being in force  to verify the Correctness of turnover declared, taxes paid, refund Claimed, input tax availed, and to assess his Compliance with the provisions of this Act or rules made there under.


As per Sec 35(5) of CGST Act, Every registered person whose aggregate turnover Exceeds Rs.2 Crores during a Financial Year should conduct GST Audit.

Here Aggregate Turnover means addition of all Taxable Supplies (Excluding the inward Supplies on which RCM i.e Reverse Charge Mechanism is applicable), Exempt Supplies, Export of Goods/Services or both and Interstate Supplies of Persons Having the Same PAN but Excluding Taxes.

Who has to conduct GST Audit?

A Chartered Accountant or Cost Accountant is eligible to conduct the GST Audit.

In which Statement, Auditor has to certify?

Auditor has to certify the reconciliation statement in GSTR-9C.

Some Points to be remembered while conducting GST Audit by Auditors: -

  1. Auditor should be aware of the Nature of Business.
  2. Verification of GST Registration Certificate should be part of audit.
  3. Verification of Invoice for details (like GSTINs, Addresses, HSN Code etc) to be conducted by auditor as per GST Act.
  4. Advance received if any should be considered while calculating & filing of monthly GST returns and same to be verified by the auditors.
  5. Thorough check on refund of taxes should be conducted
  6. Thorough check on books of accounts, documents etc., which has been prescribed as per Sec.35 of CGST Act.


Such registered person along with annual return he has to Furnish electronically a Copy of

  • Audited Annual accounts
  • Reconciliation Statement, duly Certified in the form GSTR9C
As per Latest Update on 22nd December 2018, Due Date for Filing GSTR-9, GSTR-9A, and GSTR9C is 30-06-2019.