TaxTMI 
TaxTMI 
What is GST AUDIT ? DO AUTHORITY CHECK ALL TRACTION MANUALLY?
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....hat is GST AUDIT ? DO AUTHORITY CHECK ALL TRACTION MANUALLY? <br> Query (Issue) Started By: - Dinesh kumar Dated:- 23-9-2025 Goods and Services Tax - GST <br> Got 4 Replies <br> GST<br> <br> Who is liable to get their accounts audited under GST? Which documents and records are required during a GST audit? What are the consequences of non-compliance or discrepancies found in a GST audit? What are t....
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....he difference among GSTR 3B, 9 and 9C? --Reply By: Sadanand Bulbule The Reply: What is GST Audit? A GST Audit means the examination of records, returns and documents maintained by a registered person to verify correctness of turnover declared, taxes paid, refund claimed and ITC availed, and also to check compliance with GST law. There are two types: *Departmental Audit (Sec 65): Conducted by GS....
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....T authorities for any taxpayer. Special Audit (Sec 66): Ordered when the case is complex, conducted by a CA/CMA nominated by the department. Do Authorities Check All Transactions Manually? No, not all transactions are checked manually. The department mainly relies on data analytics (e.g. GSTR-1 vs GSTR-3B mismatches, ITC claimed vs GSTR-2A/2B, e-way bill data vs turnover). Only in case of discrepa....
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....ncies or high-risk cases will detailed examination of books and invoices be done. Who is Liable? Earlier, taxpayers with turnover above Rs. 2 crore had to get accounts audited and file GSTR-9C. From FY 2020-21 onwards, this requirement has been removed. However, departmental or special audits can still be conducted for any taxpayer irrespective of turnover. Documents Required in Audit : GST return....
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....s (GSTR-1, GSTR-3B, GSTR-9, GSTR-9C if applicable earlier). Books of accounts, invoices, debit/credit notes, e-way bills * ITC and outward supply reconciliation statements. Consequences of Non-Compliance * Demand of tax with interest & penalty. Recovery proceedings under Sec 73/74. In fraud cases, even prosecution. Difference Between GSTR-3B, 9, and 9C. GSTR-3B ? Monthly/Quarterly summary return w....
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....ith liability & ITC. GSTR-9 ? Annual return consolidating entire year's data. GSTR-9C ? Audit reconciliation statement (earlier mandatory > Rs. 2 crore turnover; waived from FY 2020-21). By the way, may I know your profile plz? Are you a taxman, taxpayer, tax consultant or tax academician? --- Sub-Reply By: Dinesh kumar The Sub-Reply: Thanks sir Ji, I am new joinee(G-B) in CBIC. --R....
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....eply By: Sadanand Bulbule The Reply: Excellent. As guessed by me, you are a keen learner. Being in CBIC, you can enrich this forum to new heights. --Reply By: Shilpi Jain The Reply: There is a certification course in GST that is available. There are also a lot of seminars / webinars that are generally conducted for GST. Attending these could speed up your knowledge gaining quest. <br>*....
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....**<br> Discussion Forum - Knowledge Sharing....