https://www.taxtmi.com/article/detailed?id=14590 A funded D2C taxpayer triggered a GST audit after discrepancies between GSTR 9C and financials, missing cross charges, shaky refund documentation, unreversed ITC under Rule 42/43, and vendor non compliance. The author recommends a ten point pre audit checklist for CFOs focused on reconciling GSTR 2B/3B with books, correcting inter GSTIN transactions, auditing export/refund documents, ensuring ISD compliance, reconciling GSTR 9C and financials, tracking vendor compliance and the 180 day rule, responding to DRC 01As, valuing branch/related party supplies, justifying Section 17(5) credits, and maintaining a single audit file. en-us Fri, 06 Jun 2025 08:36:18 +0530 Fri, 06 Jun 2025 08:36:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14590 A funded D2C taxpayer triggered a GST audit after discrepancies between GSTR 9C and financials, missing cross charges, shaky refund documentation, unreversed ITC under Rule 42/43, and vendor non compliance. The author recommends a ten point pre audit checklist for CFOs focused on reconciling GSTR 2B/3B with books, correcting inter GSTIN transactions, auditing export/refund documents, ensuring ISD compliance, reconciling GSTR 9C and financials, tracking vendor compliance and the 180 day rule, responding to DRC 01As, valuing branch/related party supplies, justifying Section 17(5) credits, and maintaining a single audit file. Articles Income Tax Fri, 06 Jun 2025 08:36:18 +0530 https://www.taxtmi.com/article/detailed?id=14590