Again, the due date for filing of GSTR 9 & 9C extended to 30th Nov. 2019 for FY 2017-18.  Meanwhile, for review of GST compliances and all, we draft a GST Audit Questionnaire which will publish in 3 Parts. Now, we are publishing the Part-1 of GST Audit Questionnaire. Hope, this may helpful for conducting the GST Audit.

GST Audit Questionnaire – Part 1

S. N. Particulars Importance Auditor’s Remark
A) Basics    
1 Brief about Buisness Model Understanding of Business Practices
2 Date of Issuance of Registration Certificate
3 Date of liability for registration as per RC Delay in registration
4 Detail of Business Areas Whether the registration took place or not for all such areas. Cross verify it with RC. Yes/No, If no, please mention the addresses of such areas and reason for not shown as additional place of business
5 Have Multiple GSTINs on single PAN List down all GSTINs alongwith State Name
6 Have multiple locations on single GSTIN How to control on the data for filing  GST Returns.
7 List of GST Returns/ Statement / Form applicable and applied.
8 Outward Tax Rate Structure: (AS per GSTR-1/4)
Rate                                        Taxable Value          Tax Amount
Zero Rated (without Tax)
ITC Reversal for exempted supplies, if any.
9 Inward Tax Rate Structure: (As per GSTR 3B)
Rate                                  Taxable Value                Tax Amount
To cross verify the accumulated ITC & the applicability of Inverted Duty Structure Please consider the details only for which the ITC has been availed.
10 Figures at glance: (Outward Supply)
Particulars                               Taxable Value                                    Tax Amount
As per GSTR-1
As per GSTR 3B
As per Book
11 Figures at glance: (Inward Supply)
Particulars                               Taxable Value                                    Tax Amount
As per GSTR 3B
As per GSTR 2A
As per Book
As per ITC Register
(If not extracted from Book)
Please consider the details from GSTR 2A which satisfied the following:
1. Status – Filed
2. RCM – No
3. Amendment – Original Value reduced against such amendment.
4. Invoice Date : Choose Audited FY
12 List of Major Outward Supply as per GSTR-1 (Inc. Zero Rated)
HSN                 Description       Taxable Value     Tax Amount
13 List of Major Inward Supply as per GSTR-3B
HSN            Description         Taxable Value         Tax Amount
14 Procedure for filling the GST Returns like GSTR-1/3B/6/7/8 etc. Ensure the accuracy level of data and other aspects.
15 Is Backup working of GSTR-1 & GSTR-3B are matched with it PDFs This working should be invoice wise, so we can put our check points. Yes/No

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June 2021