GST Audit format : Download .. Print

By | May 9, 2018
(Last Updated On: June 2, 2018)

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 9  Annual return

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 NoForm NoContent
1GST ADT 1Notice for conducting audit
2GST ADT 2Audit Report under Section 65 (6)
3GST ADT 3Communication to the registered person for conduct of special audit under Section 66
4GST ADT 4Information of Findings upon Special Audit

 Refer GST Audit : Free Reference Material , Limit, Format , Process

GST Audit

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