https://www.taxtmi.com/manuals?id=7925 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. en-us Thu, 27 Mar 2025 12:28:00 +0530 Fri, 28 Mar 2025 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7925 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. Manuals GST Thu, 27 Mar 2025 12:28:00 +0530 https://www.taxtmi.com/manuals?id=7925