GST Audit format
Here is the brief Summary of GST audit format as per GST Act of India.
CA Certificate Formats under GST Act
ICAI indirect tax Committee has issued the issued a set of various draft ‘ Certificates under GST Law (SGST/ CGST Acts)‘, with a list of checkpoints to be reviewed by Chartered Accountants before issuing the respective certificates, as listed here-under:CA Certificates under GST Law : ICAI issued Draft Formats
GST Audit Report By Chartered Accountant
Refer ICAI Submited Draft ” GST Audit Report Formats ” to Finance Ministry on 31.05.2018 ]
GST Audit Format if self Audit is done by Taxable person under GST
Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
[ Note , the Govt has not yet released the format of GSTR 9, 9A, 9B and 9C However following are the final formats approved by GST Council . refer Final GST Return Rules approved by GST Council on 03.06.2017 ]
GSTR 9A Simplified annual return for compounding taxable persons
GSTR 9B Audit Report certified by a………….
GST Audit Formats if Audit Conducted by GST Department
| Sr No | Form No | Content |
| 1 | GST ADT 1 | Notice for conducting audit |
| 2 | GST ADT 2 | Audit Report under Section 65 (6) |
| 3 | GST ADT 3 | Communication to the registered person for conduct of special audit under Section 66 |
| 4 | GST ADT 4 | Information of Findings upon Special Audit |
Refer GST Audit : Free Reference Material , Limit, Format , Process
