GST Audit

Audit under GST involves examination of records, returns and other documents maintained by a GST registered person. It also ensures correctness of turnover declared, taxes paid, refund claimed, input tax credit availed and assess other such compliances under GST Act to be checked by an authorized expert. GST is a trust-based taxation regime wherein a taxpayer is required to self-assess his tax liability, pay taxes and file returns. Thus, to ensure whether the taxpayer has correctly self -assessed his tax liability a robust audit mechanism is a must. Various measures are taken by the government for proper implementation of GST and audit is one amongst them.

Benefits of GST Return

Benefits of GST Return

  • Removing cascading tax effect
  • Entities engaginHigher threshold for registration
  • Composition scheme for small businesses
  • Simpler online procedure under GST.
  • Lesser number of compliances
  • Regulating the unorganized sector
  • Defined treatment of E-Commerce
  • Increased efficiency of logistics.


  1. Documents Required for GST Audit
    1. Account Credential
    2. DSC
    3. Sale and Purchsing bill


Yes, it’s mandatory to file Form GSTR-9 for normal taxpayers.

You are required to file both Form GSTR-9 and Form GSTR-9A for the respective period. The period during which the taxpayer remained as composition taxpayer, Form GSTR-9A is required to be filed. And, for period for which the taxpayer is registered as normal taxpayer, Form GSTR-9 is required to be filed.

Yes, the annual return needs to be filed even if the taxpayer has got his registration cancelled during the said financial year.


Taxpayer cannot see the link of Final return in path Services à Returns à Final Return in order to file Form GSTR-10, if the application for cancellation of registration has not been filed by the taxpayer or cancellation order has not been issued.

Pre-conditions for filing of Form GSTR-10 are: Valid User ID and password. Applied for cancellation of registration and order has been issued for cancellation of registration or in case of Suo-moto cancellation by tax authorities, an order has been issued for cancellation of registration.

One can launch the GSTR-11 Offline Tool by double clicking the downloaded GSTR_1 1_Offline_Utility.xls sheet.

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