Composition scheme compliance: reconcile returns with accounts to confirm non-availment of ITC and correct tax treatment.

Audit checks reconcile GSTR-9A with Profit & Loss and balance sheet data to confirm composition scheme eligibility, correct non-availment or reversal of Input Tax Credit, and proper treatment of tax borne by the dealer under Section 10(4). Expenditure and reverse-charge liabilities are matched against P&L and GSTR-9A, while production, raw material consumption and capacity data are compared to detect suppression of supplies. Trial balance, notes to accounts and advances are reviewed for classification issues and time-of-supply implications, prompting detailed ledger scrutiny where discrepancies arise.

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