GST law provides for audits by the tax department under Section 65, where officers examine records after giving at least 15 days' notice and generally complete within three months (extendable), and special audits under Section 66 by a chartered or cost accountant nominated by the department in complex cases. Findings are communicated and may lead to demands under the adjudication provisions.
Types of GST audit
| Type | Who conducts |
|---|---|
| Departmental (Section 65) | Tax officers |
| Special (Section 66) | Nominated CA or CMA |
| Annual reconciliation | Self-certified GSTR-9C by taxpayer |
Documents to prepare
- Books of account and ledgers
- Returns and reconciliations
- Invoices, e-way bills and contracts
- ITC records
Process
- Audit notice in ADT-01.
- Records examined at premises or office.
- Discrepancies discussed.
- Findings in ADT-02.
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Pay admitted liabilities with interest or contest through proceedings under Sections 73 or 74.
Frequently asked questions
Is CA-certified GST audit still mandatory?
No. Since FY 2020-21, GSTR-9C is self-certified by the taxpayer.
Can I refuse a GST audit?
No. Cooperation is required under the law.
How long does a departmental audit take?
Generally three months, extendable up to six months.
What triggers a special audit?
Complexity of the case or doubts about value or credit.
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