GST audit mutual assistance: produce specified books, reconciliations and questionnaires for focused completion within timelines. Selection for audit is communicated under the GST audit framework and requires the taxpayer to provide access, facilities and assistance to the audit team. The taxpayer must produce on the first hearing date specified books and accounts including annual report, profit & loss account, balance sheet, auditor's notes, GSTR 9C or trial balance as applicable, a consolidated party wise inward/outward supplies statement, HSN/SAC lists, turnover reconciliation between GSTR 3B, GSTR 1 and books, and reconciliation of Input Tax Credit with GSTR 2A; further documents may be requested during the audit.
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 mutual assistance: produce specified books, reconciliations and questionnaires for focused completion within timelines.
Selection for audit is communicated under the GST audit framework and requires the taxpayer to provide access, facilities and assistance to the audit team. The taxpayer must produce on the first hearing date specified books and accounts including annual report, profit & loss account, balance sheet, auditor's notes, GSTR 9C or trial balance as applicable, a consolidated party wise inward/outward supplies statement, HSN/SAC lists, turnover reconciliation between GSTR 3B, GSTR 1 and books, and reconciliation of Input Tax Credit with GSTR 2A; further documents may be requested during the audit.
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