GST Audit — Who Needs It, Process & Documentation Required
By Parul Singh, GST Practitioner · GST Compliance
Table of Contents
90% of GST audit issues arise from poor record-keeping, not evasion. I prepare 30+ businesses for audit yearly.
GST audit is the examination of records and returns maintained by a registered taxpayer. It ensures compliance with GST provisions.
Types of GST Audit
- Self-certified reconciliation: Mandatory for turnover above ₹5 crore (GSTR-9C)
- Departmental audit: By GST authorities under Section 65
- Special audit: By CA/CMA directed by authorities under Section 66
Maintain all invoices, e-way bills, credit/debit notes, and bank statements organized by tax period.