Checklist for GST Audit – Uttar Pradesh


Goods and Services Tax (GST) authority has hand-picked certain registered person, inter-alia including you and your business for GST Audit for FY 2017-18 and 2018-2019. The department has started sending notices for the audit of records and books of accounts. Thus, it’s your responsibility to get the GST audit done effortlessly while keeping certain legal requisites in mind, which may avoid any trouble in future. No need to worry, just prepare yourself before/during the audit, while keeping few important pointers in mind enumerated hereinbelow, that might be helpful.


At Branch
1. Check the status of additional place of business and update the same on the portal, if required.
2. Check the status of the rent agreement of all the business place.
3. Cross charge, if required to the branches outside the state.
4. Reconciliation of books of accounts and the sales and purchases as filed as monthly GST returns throughout the Financial Year. Also, reconciliation with GSTR-9 is required.
5. Comparison of all details of GSTR -1 with GSTR – 3B shall also be considered. [Ideally should be done before filing GSTR-9]
6. GST Turnover to be parallel to Income Tax Turnover
7. Reconciliation of Net ITC – ITC availed as per audited Annual Financial Statement for the State/ Union Territory.
8. Make sure tax invoices or debit notes or credit note or bill of supply or vouchers are issued in accordance with the GST provisions.
9. Invoicing of advances and tax treatments thereof.
10. Status of the person authorized to sign the invoices.
11. Check the Rate of Tax along with HSN/SAC used.
12. Make sure the valuation is correct in the invoice, especially in the case of a related party transaction.
13. Verify the place of supply in accordance with the GST provisions. Input Tax Credit (ITC Reversal)
14. Block credit u/s. 17(5) of the CGST Act/UPGST Act should be reversed.
15. ITC should be reversed on any value of goods written off in the books.
16. ITC should be reversed in case of exempted / non-GST supply
17. ITC reversal on sale of Capital Goods or used car etc.
18. ITC reversal on account of non-payment to the creditors within 180 days.
Interest Liability
19. Discharge interest liability on the delayed filing of return.
20. Discharge interest liability in case of non-reversal of ITC.

1. Check the validity of notice issued by the GST department, whether the authority is empowered to issue such notice?
2. Check thoroughly all the documents before submitting them to the department. Take a duplicate copy of the documents along with the letter addressed to the department, acknowledgement is extremely necessary on the above submissions.
3. Submit all documents/records sought by the GST authorities.
4. Explain reconciliation or any other query sought by the authorities. After that, try to submit the same explanation in writing [over mail or registered post].
5. Deposit the tax and interest on the mistake and error in accordance with the legal provisions of GST [you may seek legal advice, if needed]. Never deposit any tax under pressure, if there is no legal liability upon you.

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