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GST Audit

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GST Audit-as-a-Service Gains Relevance Due to Limitations of Traditional Annual Audits

Goods and Services Tax : The article highlights that traditional GST audits fail to detect real-time discrepancies. Continuous audit models help businesses...

April 15, 2026 2319 Views 0 comment Print

GST Audit By Tax Authorities Under CGST Act, 2017

Goods and Services Tax : Courts held that audits exceeding prescribed timelines under GST law can invalidate subsequent proceedings. The ruling emphasizes ...

April 6, 2026 567 Views 0 comment Print

Section 65 GST Audit: Understanding ‘Commencement’ and 3+6 Month Time Limit

Goods and Services Tax : Courts have clarified that audit limitation begins when records are made available or audit is instituted, whichever is later. Ope...

February 12, 2026 1647 Views 0 comment Print

Table-wise Technical Analysis of GSTR-9 (GST Annual Return)

Goods and Services Tax : This article explains each table of GSTR-9 and why it is crucial during GST audits and scrutiny. The key takeaway is that table-wi...

December 15, 2025 5550 Views 0 comment Print

GST Audit Checklist

Goods and Services Tax : GST Audit Checklist Explained: Compliance Failures That Trigger Tax, ITC Reversal & Deemed Supplies; GST Audit Reveals ITC Ris...

December 13, 2025 13083 Views 0 comment Print


Latest News


Mandatory Preceding Year Audit Details Introduced for UDIN Generation by ICAI

CA, CS, CMA : UDIN generation now requires disclosure of preceding year audit details for specific audit categories. The update strengthens audi...

December 23, 2025 1680 Views 0 comment Print

Empanelment of CAs/Cost Accountants for GST Audit in Rajasthan

Goods and Services Tax : Expression of Interest for empanelment of Chartered/Cost Accountants for GST special audit under Section 66 of RGST/CGST Act, 2017...

December 13, 2024 12072 Views 0 comment Print

Request to Extend due date of GSTR 9, 9A & 9C for financial year 2022-23

Goods and Services Tax : U.P. Tax Bar Association requests Finance Minister for extension of GST Annual Return filing deadline due to ongoing proceedings a...

December 25, 2023 25794 Views 0 comment Print

Model GST Audit Manual

Goods and Services Tax : This model GST Audit Manual is intended to be developed as a comprehensive document which would  be helpful for the audit officer...

February 4, 2023 11676 Views 0 comment Print

Empanelment for Special Audit with Delhi GST department

Goods and Services Tax : Empanelment of Chartered Accountants/Chartered Accountant firms/Cost Accountants/Cost Accountant firms for Special Audit of GST re...

December 30, 2022 21168 Views 0 comment Print


Latest Judiciary


Gujarat HC Puts Hold on GST Show-Cause Notices Issued After Audit Deadline

Goods and Services Tax : The Gujarat High Court has issued an interim order restraining final action on GST show-cause notices against Hubergroup India. Th...

September 15, 2025 915 Views 0 comment Print

GST Audit Without Section 65(3) Notice Is Invalid: HP HC

Goods and Services Tax : HP High Court stays a GST audit against Saboo Tor Pvt. Ltd., citing the state's failure to issue the mandatory 15-day pre-audit no...

September 15, 2025 984 Views 0 comment Print

Delhi HC Stops CGST Action as Audit Report Finalized Before Petitioner’s Reply

Goods and Services Tax : Delhi HC intervened in a GST dispute, staying proceedings against Dhruv Medicos Pvt. Ltd. The Court noted that the audit report wa...

September 3, 2025 840 Views 0 comment Print

Calcutta High Court Restricts Re-Audits by Central GST Authorities

Goods and Services Tax : The Calcutta High Court has restricted Central GST authorities from re-auditing periods already covered by a prior audit, citing S...

August 5, 2025 15801 Views 0 comment Print

Commissioner can Conduct GST Audits Without Restrictions on Frequency or Time

Goods and Services Tax : Punjab & Haryana High Court dismissed Mag Filter's petition challenging CGST audit for FY 2017-22 despite earlier proceedings unde...

January 16, 2025 1641 Views 0 comment Print


Latest Notifications


West Bengal GST Audit Deadline Extended to 22nd August 2025

Goods and Services Tax : West Bengal extends the GST audit completion deadline for the 2021-2022 period to August 22, 2025, due to delays in document submi...

July 4, 2025 1167 Views 0 comment Print

Extension of WBGST Audit Deadline in West Bengal

Goods and Services Tax : West Bengal extends WBGST audit completion deadline to October 30, 2024, for cases commenced between July 1 and July 30, 2024....

September 30, 2024 867 Views 0 comment Print

Guideline about conduct of GST Audit-reg

Goods and Services Tax : Detailed guidelines for conducting GST audits in Maharashtra, including desk review, team formation, and audit monitoring for FY 2...

July 9, 2024 2547 Views 0 comment Print

Measures for Effective GST Audit and Revenue Optimization

Goods and Services Tax : Government of Karnataka issued a circular outlining measures for effective GST audit and revenue optimization. The circular highli...

June 13, 2023 1692 Views 0 comment Print

WBGST: Extension of period for completion of GST Audit

Goods and Services Tax : Extension of period for completion of Audit as per the proviso to sub-section (4) of section 65 of the WBGST Act, 2017 for the per...

July 11, 2022 1038 Views 0 comment Print


GST Audit Findings Replicated in order: HC Directs Proper Adjudication

May 12, 2024 897 Views 0 comment Print

In S.P.P. Silks vs State Tax Officer, Madras HC directs order be treated as SCN, highlighting flaws in audit-based GST order, stressing fair adjudication.

GST Audit and Adjudication – Some Issues and Concerns

March 2, 2024 5547 Views 1 comment Print

Explore key concerns in GST audit and adjudication, from scrutiny challenges to show cause notices. Learn how CBIC can make the process fairer and efficient.

Essentials of GST Audit: Types, Forms and Procedures

January 25, 2024 11310 Views 2 comments Print

Discover intricacies of GST audit – from types and forms to procedures involved. Explore Section 65 and Section 66 audits, notices, reports, and compliance details

Effective Practices for GST Department Audit: Tips for Smooth Compliance

January 2, 2024 2547 Views 0 comment Print

Discover essential tips for handling GST department audits efficiently. Learn about legal provisions, preparations, good practices, and expert strategies to ensure a smooth compliance process

Request to Extend due date of GSTR 9, 9A & 9C for financial year 2022-23

December 25, 2023 25794 Views 0 comment Print

U.P. Tax Bar Association requests Finance Minister for extension of GST Annual Return filing deadline due to ongoing proceedings and extensive engagements. Urgent relief sought until March 31, 2024.

GST Audit Path To Compliance

November 17, 2023 2535 Views 0 comment Print

GST Audit: The Path to Compliance. Find out how GST revolutionizes India’s markets and simplifies tax laws – Keyphrase: GST Audit Path To Compliance

Special Audit in GST- All You Want to Know

November 17, 2023 14940 Views 3 comments Print

GST Audit: All You Want to Know. Learn about compliance obligations & important principles of the GST Act & rules for taxpayers. Special Audit in GST.

Demystifying GST Audits and Annual Returns under CGST Act

October 14, 2023 3015 Views 0 comment Print

Explore GST audit and annual return filing under CGST Act, including types of audits, forms, persons liable, and late fee implications.

GST Audit cannot be conducted after winding up of business

September 9, 2023 4653 Views 0 comment Print

HC held that, that Section 65 (GST Audit by tax authorities) applies only to registered businesses and concluded that authorities cannot conduct audits for businesses that have closed and further clarified that there is no barring in initiating proceeding under Section 73 and 74 of the CGST Act.

Section 65 GST audit cannot be conducted after closure of business

September 4, 2023 24486 Views 1 comment Print

Analysis of Tvl. Raja Stores Vs Assistant Commissioner (ST) ruling by the Madras High Court. Learn why a GST audit can’t be conducted on a closed business.

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