Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
The documents
In a GST audit, the officer typically asks for: sales and purchase registers, tax invoices (issued and received), e-way bills and e-invoices, the ITC ledger and GSTR-2B reconciliation, RCM records, the GST returns (GSTR-1, 3B, 9, 9C), and the audited financial statements.
What they're testing
The core tests are reconciliations: output tax vs returns, ITC vs 2B and vs blocked-credit rules, turnover in books vs returns, ITC reversals, and RCM compliance. Essentially the auditor re-performs your book-to-GST reconciliation and probes any gaps. Keep the working papers ready.
A worked example
Example: when an officer requests records, a prepared business hands over tidy monthly reconciliations, the ITC-vs-2B working, and the RCM register — and the audit closes with little adjustment. A business that has to reconstruct these under pressure invites estimates and a demand. The records you keep routinely are what an audit checks. Our team can keep your GST records audit-ready.