GST Audit will include inter alia :

- Reconciliation of Sales in Balance Sheet with sales as declared in GST Returns,

- Checking of input tax credit to ascertain any ineligible credits on which ITC is wrongly availed,

- Identification of transactions liable under Reverse Charge and whether RCM liability has been

fully discharged or not,

- Identification of Interest liability on account of delayed payment of GST or wrong availment of

Input Tax Credit,

- Assistance in comparison of ITC as per GSTR2A and Books of Accounts,

- Checking of GST registration Certificate, HSN Classifications, Invoicing, returns, liability on advances,

- Assistance in preparation of DRC 03 to discharge any additional tax liability or reversal of Input

Tax Credit,

- Assistance in Preparation of Annual Return in GSTR 9.

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