Aadhar Card of the proprietor
Pan Card of the proprietor
Latest Bank Statement of the proprietor
Registered Office Proof
Audits are conducted to examine the records and books of accounts and other documents maintained by the registered person to verify the tax liabilities under the GST and to ensure that the provisions of the GST Act are being complied with. Audits are done either by the registered person through a Chartered Accountant in practice or by the GST tax authorities.
If turnover is up to ₹2 Crore
The registered
person is exempt from filing annual returns (GSTR-9).
If turnover is more than ₹2 Crore but less than ₹5
Crore
The Registered Person is mandatorily required to file Form GSTR-9 (Annual Return).
If turnover is more than ₹5 Crore
The registered person is mandatory to file Form GSTR-9 along with Form GSTR-9C.
Provides protection from illegal use of the Brand name or goods/ services
Important Note: Form GSTR-9C is completely self-certified by the taxpayer.
This type of GST audit is conducted by the commissioner or an authorized officer. Notice in Form GST ADT-01 must be served at least 15 days prior. Must be completed within 3 months of commencement (extendable up to an additional 6 months).
This type of GST audit is directed by an assistant commissioner with prior approval of the commissioner due to case complexity or revenue risk.
The GST audit turnover limit mainly determines the annual compliance requirements.
| Annual Turnover | Compliance Requirement |
|---|---|
| Up to ₹2 Crore | GSTR-9 generally exempt (subject to Government notification) |
| Above ₹2 Crore to ₹5 Crore | Mandatory filing of GSTR-9 |
| Above ₹5 Crore | Mandatory filing of GSTR-9 and GSTR-9C |
The GST audit due date is generally linked with the filing of the Annual Return.
Businesses should file:
GSTR-9 (Annual Return)
GSTR-9C (where applicable)
within the due date notified by the Government for the relevant financial year. Since due dates may change through official notifications, taxpayers should always verify the latest compliance deadline.
The time limit for GST audits depends on the type of audit.
| Audit Type | Time Limit |
|---|---|
| Departmental Audit (Section 65) | 3 months (extendable by 6 months) |
| Special Audit (Section 66) | 90 days (extendable by another 90 days) |
Businesses should maintain the following records for a smooth GST audit:
Easthebiz is the leading platform in India for providing all the services related to GST Audit and its compliance. Partnering with us means gaining a team of elite tax strategists who insulate your business, streamline your data, and completely handle the audit pressures on your behalf. Further with us to transition your compliance into a shield, giving you absolute peace of mind and bulletproof financial books.
Private Limited Company Registration
A GST audit verifies whether a business has correctly maintained records and complied with GST laws.
GST audits include Self-Compliance Audit (Section 44), Departmental Audit (Section 65), and Special Audit (Section 66).
Businesses meeting the prescribed GST compliance requirements or selected by GST authorities may be subject to a GST audit.
The turnover limit determines whether a taxpayer must file GSTR-9 or GSTR-9C under applicable GST rules.
GSTR-9 is the annual GST return summarizing a taxpayer's GST transactions for a financial year.
GSTR-9C is a self-certified reconciliation statement between GST returns and financial statements.
GST returns, invoices, books of accounts, bank statements, financial statements, and reconciliation reports are commonly required.
A departmental audit is generally completed within 3 months and may be extended by up to 6 months.
A special GST audit is conducted by a CA or CMA appointed by the GST department for complex cases.
Professional experts help ensure accurate GST compliance, proper documentation, timely filing, and hassle-free audit support.
