Audit under GST is the process of examination of records, returns and other documents maintained by a taxable person. The purpose is to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess the compliance with the provisions of GST.
GST Audit will apply every annual year for that GST registered a business (GSTIN) having turnover more than Rs 2 crores
The Completed GSTR-9C can be certified by the management.
We help the management for preparing the following:
Type of taxpayer | Form to be filed |
---|---|
Whether or not applicable to GST Audit | |
A Regular taxpayer filing GSTR 1 and GSTR 3B whose turnover exceeds Rs.2 Crores in Financial Year | GSTR-9 |
A Taxpayer under Composition Scheme | GSTR-9A |
E-commerce operator | GSTR-9B |
Applicable for GST Audit | |
Taxpayers whose turnover exceeds Rs.5 Crores in Financial Year | GSTR-9C |