Guide To Gst Audit & Annual Returns

Guide to GST Audit & Annual Returns is a comprehensive, practice-focused resource designed to simplify statutory audit obligations and annual return filing under GST. The book begins with the legal framework and scope of GST audits, distinguishes audit types (statutory, internal, tax authority audits), and outlines timeline and documentation requirements. Core chapters focus on reconciliation methodology — matching GSTR-1, GSTR-3B, e-invoice data and input tax credit with GSTR-9/GSTR-9C — and diagnosing common mismatch causes (HSN/SAC errors, reverse charge, credit reversals). The text provides ready-to-use audit working papers, sample GSTR-9C formats, step-by-step audit procedures, risk-based testing checklists and sample responses to notices. Dedicated sections cover valuation and classification pitfalls, IT-system reconciliations, use of software tools, handling provisional assessments, and drafting audit reports that withstand scrutiny. Practical appendices include specimen reconciliation worksheets, flowcharts for audit planning, and a compliance calendar to prepare for deadlines. Written for practitioners and in-house teams, this guide converts statutory complexity into repeatable audit workflows that reduce exposure to penalties and improve filing accuracy.