Pre-audit desk review for GST audits compiles business profile, reconciles returns and ITC, and identifies mismatches before fieldwork. Pre-audit desk review must be completed before the auditee's first appearance and requires identification of reasons for selection, registration and business profile, reconciliation of return filings and tax compliance, computation of late fees and interest where irregularities appear, and checks for mismatches between GSTR-3B, GSTR-1 and ITC records. The officer must compare declared turnover with payment footprints and secondary sources, consult exceptional portal reports, review relevant statutes and clarifications from original documents, and perform ratio and trend analysis to identify areas requiring detailed enquiry and to prepare an effective audit plan.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Pre-audit desk review for GST audits compiles business profile, reconciles returns and ITC, and identifies mismatches before fieldwork.
Pre-audit desk review must be completed before the auditee's first appearance and requires identification of reasons for selection, registration and business profile, reconciliation of return filings and tax compliance, computation of late fees and interest where irregularities appear, and checks for mismatches between GSTR-3B, GSTR-1 and ITC records. The officer must compare declared turnover with payment footprints and secondary sources, consult exceptional portal reports, review relevant statutes and clarifications from original documents, and perform ratio and trend analysis to identify areas requiring detailed enquiry and to prepare an effective audit plan.
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