GST audit parameters: reconcile returns with books and verify ITC and refund claims to detect compliance gaps. GST audit requires verification of registration/migration details, reconciliation of GSTR 1/GSTR 3B/GSTR 9 with books, scrutiny of HSN/SAC classification and tax rates, review of advances, related party and import transactions, examination of refund and ITC claims (including transitional and capital goods credits and inverted duty refunds), trend and ratio analysis against industry benchmarks, checks on invoicing continuity and credit/debit note compliance, and production of books and records as prescribed under Section 35, with illustrative annexures guiding reverse charge and other focused checks.
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.
GST audit parameters: reconcile returns with books and verify ITC and refund claims to detect compliance gaps.
GST audit requires verification of registration/migration details, reconciliation of GSTR 1/GSTR 3B/GSTR 9 with books, scrutiny of HSN/SAC classification and tax rates, review of advances, related party and import transactions, examination of refund and ITC claims (including transitional and capital goods credits and inverted duty refunds), trend and ratio analysis against industry benchmarks, checks on invoicing continuity and credit/debit note compliance, and production of books and records as prescribed under Section 35, with illustrative annexures guiding reverse charge and other focused checks.
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