Applicability and Process explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
GST audit examines a taxpayer's records for GST compliance. Here is who it applies to and how it works.
Types of GST audit
- Self-certified reconciliation (GSTR-9C) for taxpayers above ₹5 crore turnover
- Departmental audit by GST officers (Section 65)
- Special audit ordered by the department (Section 66)
Process
- Reconcile GSTR-1, 3B, 2B and the books
- File GSTR-9 and, where applicable, GSTR-9C
- Provide records and respond to the officer during a departmental audit
Why it matters
GST audit ensures correct tax payment and ITC claims; discrepancies can lead to demands and penalties.
Frequently Asked Questions
Who is subject to GST audit?
Taxpayers above ₹5 crore turnover file GSTR-9C; the department can audit any taxpayer.
What is GSTR-9C?
A self-certified reconciliation between GSTR-9 and audited accounts.
What is a departmental GST audit?
An audit of records by GST officers under Section 65.
What triggers a GST demand?
Discrepancies in tax paid or ITC claimed found during audit.
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