GST audit document production: specified financial, transactional and reconciliation records must be produced, with initial ADT 01 limits. Requirement to produce specified documents and books of accounts for GST audit, including financial statements, trial balance, tax and cost audit reports, income tax TDS statement, HSN/SAC listings, supplier lists with GSTIN and ledgers, bank statements, stock register, statements of outward and inward supplies including those under the Reverse Charge Mechanism, and reconciliation statements tied to GST filings; GSTR 9C or applicable trial balance where GSTR 9C is not filed.
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 document production: specified financial, transactional and reconciliation records must be produced, with initial ADT 01 limits.
Requirement to produce specified documents and books of accounts for GST audit, including financial statements, trial balance, tax and cost audit reports, income tax TDS statement, HSN/SAC listings, supplier lists with GSTIN and ledgers, bank statements, stock register, statements of outward and inward supplies including those under the Reverse Charge Mechanism, and reconciliation statements tied to GST filings; GSTR 9C or applicable trial balance where GSTR 9C is not filed.
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