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Comprehensive Checklist for GST Audit (Part 2 – Audit Procedure)

Registration Details

  • Obtain the list of registrations in pre GST regime and ensure migration.
  • Whether registration is obtained in every state from where supply is made?
  • Whether compulsory registration as required u/s. 24 of CGST Act is obtained?
  • Whether the entity was registered as composition dealer at any time during the year?
  • Whether additional places of business within a state are added in the registration certificate?
  • Whether registration for ISD has been obtained for transfer of ITC in respect of services?

Supply Details

  • Whether classification of supplies into goods or service is as per Schedule II to the CGST Act?
  • Whether any revenue is classified as not a supply? Provide reasons?
  • Whether rate of goods and services are as per latest amendments?
  • Whether exemptions claimed is as per notifications?
  • Whether conditions for export of service or goods is as per definition in IGST Act is complied?
  • Whether conditions of notification in case of deemed supply has been complied?
  • Whether  Composite and Mixed Supplies are appropriately taxed as per Section 8?
  • Whether Tax on sale of capital goods has been discharged as per Section 18 and Rules made there under?
  • Whether change in tax rates has been dealt with correctly?
  • Whether supply as per books of account matches with supply as per GST returns?
  • Whether any goods were sent of approval basis and provisions of time of supply was compiled on the same?
  • Whether GST is paid on the basis of provisions of Section 12 & 13 of the CGST Act?
  • Whether  all  the  inclusions  and deductions as per Section 15 have been complied?
  • Whether any goods were sent on job work basis and not returned within prescribed time and provisions of time of supply was compiled on the same?


Author: Niranjan Reddy

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