GST audit verification: examine transactional, inventory and accounting records to confirm valuation, ITC and tax compliance.

GST audit verification requires systematic examination of marketing/outward supply records, stores and production documentation, and finance/accounts ledgers and reports to confirm correct taxable value, identify undisclosed recoveries or non invoice flows, and verify proper availment or reversal of input tax credit. Key documents include purchase orders, price circulars, delivery challans, GRNs/ICRRs, material issue/return notes, stock verification statements, debit/credit notes, journal vouchers, internal audit and tax audit reports, and income tax returns; reconciliation among these is essential to detect shortages, write offs, inter unit transfers, job work returns, and valuation issues that affect GST liability.

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