GST Audit basic Document Requirements

GST Audit Document Requirements for GST Audit of Financial Year 2017-18.

♦ Audited Financial Statements

♦ Purchases Bill from 1^st July 2017- 31^st March 2018

♦ Sales Bill from 1^st July 2017- 31^st March 2018

♦ Refund documents (if applied for)

♦  GSTR 3B of all Months from 1st July 2017- 31st March 2018

♦  GSTR 1 of all Months from 1st July 2017- 31st March 2018

♦  GSTR 2A of all Months from 1st July 2017- 31st March 2018

♦  E-Way bill generated Copies for the FY 2017-18 if any

♦  RFD-01 if generated for refund is applied for

♦ Credit Ledger copies

♦  Electronic cash Ledger copies

♦  TRANS-01 copies (if applicable)

♦  TRANS-02 copies (if applicable)

♦  ITC-02 copies (if applicable)

♦  Reconciliation copies of GSTR 3B and GSTR 2A for FY 17-18 and effect in September 2018 GSTR 3B and GSTR 1

♦  Copy of Statement of Reconciliation prepared in September 2018.

♦  Copy of any order/notice issued by Department (if any)

♦  Copies of Debit notes and Credit Notes between 1st July 2017- 31st March 2018.

♦  Job Work Invoices

♦  Delivery Challans Copy

♦  HSN Wise Summary

♦  RCM Challan Copy