Things to take care before starting GST Audit.

Followings Forms should be reviewed depending upon the category of Tax Payer and Return (GSTR) Forms.

S.no	Category of Tax Payer	Return (GSTR) Form
1	Composition Scheme Registered	9A
2	E-Commerce Operators deducting Tax	9B
3	Other where turnover (for all states put together) exceeding INR-2 Crores	9C
4	Others where turnover is less than INR 2 Crores	9

• There should be proper appointment of GST Auditor it can be done through following mentioned letter it should be filled and need to be sent to Auditor. Clickhere to Download Appointment letter

• After letter received from Management Auditor give his consent letter to Act as GST auditor. Click here to Download Consent letter

• Management Representation letter confirming certain Transaction and invoices and other matters which is necessary in the situation. Click here to Download Managementrepresentation letter.

After that following documents should be arranged before visiting the client premises and for review of the historical information of the entity.

• Consolidated and separate Balance Sheet & Profit and Loss of the entity which is subject to Audit as it required attaching in return.

• Cash flow statement if applicable as it required attaching in return.

• 2017-18 Service Tax / VAT return if any as it required to match the total turnover of 1^st quarter of April to June 2017

• Reconciliation Statement if any prepared by management in connection with the GST payment and input tax credit taken.

•  GST: ID & PASSWORD for review the information on portal and filling of the annual return.

• Income Tax: ID & PASSWORD to track the difference of turnover if any in GST and in Income tax return.

• Tax audit report to know lability of GST shown in Tax audit report along with in which audit the entity is cover except income tax Act 1961.

• 2 to 4 Sales and Purchase Invoices for Verification to know the entry procedure of entity.

• Tally Data/ SAP data with password to excess the data which is subject to an audit.
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• For GST Program click the link:
•  https://www.taxclub.online/2019/06/audit-program-for-gst-audit.html