GST audit procedures: reconcile registrations, TRAN 1 transition entries, returns and input tax credits to books and portal filings.
A structured GST audit programme requiring preliminary verification of registration and portal status, transition reconciliation of June 2017 tax returns into TRAN 1 with supporting filings and departmental correspondence, exhaustive month by month reconciliation of GSTR 1 and GSTR 3B with books and GL balances classified by IGST, CGST and SGST, verification of input tax credit eligibility and GL coding, vendor compliance checks, and maintenance of statutory invoices, e way bills and organized audit working papers including TRAN 1 and monthly liability worksheets. (AI Summary)