gst audit
CA. Kapil Mittal

GST Audit and Checklist for GST Audit

Goods and Service Tax (“GST”) is the major source of revenue for both center and state governments and any non-compliance on part of the taxpayer may result in huge losses to the government. Government keeps various checks to ensure that taxpayers are complying with the provisions and all transactions are genuinely entered such as Reconciliation ITC appearing in GSTR-2A with ITC availed in GSTR-3B, Assessment by departmental officer, Audit by specified professional etc.  Audit is defined under Section 2(13) of CGST Act as  “examination of records, returns and other documents maintained or furnished by the registered person under this Act

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