GST COMPLIANCE

GST Audit Services
in Dwarka, New Delhi

A GST audit is a detailed examination of records, returns, and statements maintained by a registered person under the Goods and Services Tax law. The objective is to verify the correctness of turnover, tax paid, input tax credit claimed, and overall GST compliance.

At Vivek Tiwari & Company (Tiwariv), based in Dwarka Sector 23B, New Delhi, we assist businesses with professional GST audit services, focusing on accuracy, timely compliance, and proper handling of departmental queries.

Why GST Audit Matters for Businesses

In practice, GST audits often arise due to turnover thresholds, departmental scrutiny, or internal risk management requirements.

Many businesses face mismatches between GSTR-1 and GSTR-3B, as well as differences between the books of accounts and GST returns. These mismatches commonly lead to GST notices, tax demands, and audit queries.

From real compliance experience, delays in reconciliation and incorrect classification of supplies are the most frequent causes of adverse GST audit observations. A timely professional review helps prevent interest, penalties, and prolonged litigation.

GST Audit Applicability & Legal Framework

GST audits are governed by the Central Goods and Services Tax Act, 2017, along with applicable rules and audit provisions.

Section 35(5)

Maintenance of proper books of accounts by registered persons.

Section 44

Annual return filing and reconciliation statement requirements.

Section 65

Audit conducted by GST tax authorities at the business premises.

Section 66

Special audit ordered in complex or high-risk GST cases.

Rule 80(3)

Reconciliation statement to be furnished where applicable, linking audited accounts with GST returns.

Section 73 & 74

Demand and recovery provisions arising from audit findings involving short payment or wrongful ITC.

GST Audit Due Date & Compliance Cycle

GST audit timelines are closely linked with annual return filing and departmental verification proceedings under GST law.

GST audit timelines generally align with annual return filing and scrutiny by tax authorities.

Missing a GST audit due date or failing to respond to audit notices can result in interest, penalties, and extended scrutiny.

In several cases handled at our Dwarka office, businesses received audit notices due to incomplete documentation or incorrect reporting.

Early preparation and professional review significantly reduce audit risks and compliance exposure.

GST Audit Procedure

A professional audit under GST typically involves the following structured steps:

Registration & Return Review

Review of GST registrations and returns filed during the audit period.

Turnover Reconciliation

Reconciliation of turnover between books of accounts and GST returns.

ITC Verification

Verification of input tax credit eligibility, reversals, and mismatches.

Tax Payment Check

Examination of tax payment challans and proper discharge of liabilities.

Risk Identification

Identification of gaps, excess credits, short payments, or compliance risks.

Audit Documentation & Reporting

Preparation of audit findings, summaries, and supporting documentation for records or departmental submission.

This structured GST audit procedure ensures clarity and preparedness before any departmental interaction.

GST Audit Checklist

Based on practical audits, the following areas are closely examined:

GSTR-1 & GSTR-3B Consistency

Verification of outward supplies reported across returns to identify mismatches.

ITC Reconciliation with GSTR-2B

Matching eligible input tax credit with auto-populated GSTR-2B data.

Classification & Tax Rates

Review of supply classification and correct GST rate application.

Reverse Charge Compliance

Checking RCM applicability, payment, and disclosure in returns.

Interest & Late Fee Calculation

Verification of delayed payment interest and late fee liabilities.

A clear GST audit checklist helps businesses prepare in advance and reduces compliance stress.

Documents and Information Required

For smooth handling of GST audit services, the following records are generally required:

GST Returns

All GST returns filed for the relevant audit period.

Books of Accounts

Books of accounts along with trial balance.

Sales & Purchase Registers

Detailed sales and purchase registers for reconciliation.

Input Tax Credit Workings

ITC calculations, reversals, and eligibility workings.

Tax Payment Challans

Challans, notices, and any departmental communication.

Proper organisation of documents shortens audit time and improves outcomes.

Consult for GST Audit Services in Dwarka

If you are unsure about GST audit requirements, facing notices, or want to ensure full compliance, consult Vivek Tiwari & Company (Tiwariv) at our Dwarka Sector 23B office.

We provide practical guidance and structured support to help businesses manage GST audits confidently and lawfully.

Expert GST Audit Guidance

Notice & Compliance Handling

Risk-Controlled Audit Support

Consult Now

GST Audit & Reconciliation

GST Audit Services in Dwarka, New Delhi