GST health check
- Review of returns against books for turnover, tax and credit
- Classification, rate and place of supply checks on main transactions
- Reverse charge, blocked credit and reversals
- E-invoice and e-way bill matching
- A report of exposures, with corrective steps
Departmental and special audit
The department may audit your records at your premises or its office, and may order a special audit by a Chartered Accountant in complex cases. We prepare the records, attend the audit, reply to observations and handle any show cause notice that follows.
Year-end reconciliation
We reconcile the audited accounts with the annual return and prepare GSTR-9C where it applies. See GST annual return.
Frequently asked questions
Is a GST audit by a CA still mandatory?
No. Since 2021 the reconciliation statement is self-certified. A departmental audit or special audit can still be ordered.
How long do I need to keep GST records?
Generally for 72 months from the due date of the annual return for the year, and longer if proceedings are pending.
What happens after a departmental audit?
The officer issues findings. Tax agreed can be paid; disputed points may lead to a show cause notice, which we reply to.
This page gives general information about Agar & Co. and its services. It is not an advertisement or solicitation, and it should not be treated as professional advice. Rates, thresholds and due dates change from time to time.