GST Audit Questionnaire – Part 1

CA Tarun Garg 29 Aug 2019 5,973 Views 0 comment Print Goods and Services Tax | Articles

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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 5 12 18 28 Zero Rated (without Tax) Exempted Other	ITC Reversal for exempted supplies, if any.
9	Inward Tax Rate Structure: (As per GSTR 3B) Rate Taxable Value Tax Amount 5 12 18 28 Other	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