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 |
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| 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 |
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| 12 | List of Major Outward Supply as per GSTR-1 (Inc. Zero Rated) HSN Description Taxable Value Tax Amount |
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| 13 | List of Major Inward Supply as per GSTR-3B HSN Description Taxable Value Tax Amount |
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| 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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