GST audit today isn’t what it was five years ago. Knowing exactly what’s changed, and what still needs a professional’s eyes on it, keeps you from over- or under-preparing for the wrong requirement.
Here’s the part most people miss: the old requirement for a Chartered Accountant to certify your annual reconciliation statement is gone. It was removed back in FY 2020-21. GSTR-9C is now self-certified by the taxpayer directly, no CA or CMA signature required on it anymore. That doesn’t mean the work disappeared, it just moved. Getting the reconciliation between your books and your GST returns right, before you self-certify something that’s wrong, is exactly where a CA still earns their fee. And there’s a second, entirely different kind of GST audit that hasn’t gone anywhere: the department can audit you directly, under Section 65 or Section 66, and that’s a different process altogether from filling out a form.
GSTR-9 (annual return) is mandatory once turnover crosses ₹2 crore in a financial year; below that, filing it is optional. GSTR-9C (reconciliation statement) is mandatory once turnover crosses ₹5 crore, filed alongside GSTR-9, self-certified by the taxpayer. Both are due by 31st December following the financial year, unless the government extends it. Casual taxable persons, non-resident taxable persons, input service distributors, and a few other categories are exempt regardless of turnover.
A Section 65 audit is the tax department deciding to examine your records itself, not something you commission. You get at least 15 working days’ notice, and the audit is meant to wrap up within 3 months, extendable by another 6 months if the Commissioner allows it. A Section 66 special audit is rarer and more serious: it’s ordered by a tax officer when they think your records need closer scrutiny than a standard audit, and it’s carried out by a CA or Cost Accountant nominated by the Commissioner, not one you choose yourself.
We prepare GSTR-9 and GSTR-9C accurately before you self-certify them, since you’re the one signing off on the numbers now, not us. We reconcile ITC claimed in your returns against what your books and GSTR-2B actually support, represent you if a Section 65 departmental audit notice lands, from the first response through to closure, and reply to GST audit notices and discrepancy letters with documentation that actually holds up. We also run a pre-emptive health check on your filings so mismatches get caught before the department finds them first.
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A GST audit is the examination of GST records, returns, and financial statements to ensure compliance with GST laws.
It helps identify errors, avoid penalties, and maintain proper GST compliance.
Businesses seeking accurate GST compliance and risk assessment can benefit from GST audit services.
GST returns, invoices, purchase records, financial statements, and tax-related documents are required.