Whether you have a GST Audit requirement or a GST return, we offer a wide range of exclusive services. We will help you organize, analyze, and manage your financial documents with quality. GST – Goods and Services Tax is one tax system to subsume all other taxes. To bring one nation, one Tax into work, the government of India Launched GST. To ensure GST is paid and the refund is claimed by the right person, GST laws came into the picture. GST Audit is a subject under GST that requires individual taxpayers and businesses to Audit their financial documents. The audit is a procedure to analyze financial records, documents, and other financial data to file taxes and returns. The main aim of performing a GST Audit is to ensure the accuracy of taxes charged, turnover reported, and input tax credit used. To ensure accuracy of rebate received, and to determine the requirements of GST law. Professionals like Chartered accountants, cost accountants, and lawyers can help you comply with GST laws.

1. GST AUDIT
What's GST audit?
GST audit means an examination of statements, records, returns, and related documents furnished
by the registered persons. GST audit is conducted to corroborate whether the deals, affair duty paid,
input duty refund claimed, and ITC profited stated in his periodic report are true and fair or not.
we're Best and Affordable GST audit services in Delhi NCR.
GST audit is a conciliation statement of audited fiscal statements with the periodic return furnished.
Further, a GST audit also assists in assessing whether the taxpayer is biddable to the vittles of GST.
For whom GST audit is mandatory in Delhi NCR?
Section 35n ( 5) of CGST Act, 2017 provides that every registered person whose development in a
fiscal time exceeds the quantum of Rs. 2 crores, is needed to get his accounts checked by a CA or
CMA. He shall submit the following with the GST Annual Return filed by him
1) Copy of audited fiscal statement;
2) Reconciliation statement (Form GSTR- 9C); and
3) Other specified documents
The term ‘ Development ’ isn't defined under the GST Act. still, aggregate development is defined
under section 2( 6) of the CGST Act. Consequently, aggregate development refers to the value of all
outside inventories( taxable pure Exportsinter-state) of a person with the same visage.
What's the roster for GST audit in Delhi NCR?
An adjudicator should cover the following points while performing an audit assignment under GST
1 Registration Certificate
• Whether new enrollment has taken or migrated from the old governance
• Details of business verticals, Factory, Warehouse, ISD etc
• Whether the fresh place of business is included in the enrollment instrument
• Whether any emendations needed

2. 2 Invoicing and affiliated validations
• Whether Tax Invoice or Bill of Supply issued as per the vittles contained in GST law
• Whether damage validations issued in case of damage of advance
• Whether proper credit note/ disbenefit note issued as per GST vittles
• Check correctness of Invoicing.
• Whether delivery challan/e-waybills issued and maintained duly
• Whether transport documents duly maintained and vindicated
• Whether a unique series of invoicing is given as per the conditions of the law.
3 Supply
• Whether force is rightly classified under Taxable, pure, import,non-GST, zero- rated, o- rated,
inventories to SEZ, supposed exports,etc.
• Whether sale falls under the compass of force or not
• Identification of force asInter-state orIntra-state
• Whether force is a compound force or a mixed force
• Proper bracket of force, i.e. force of goods or force of services
• Deals related to goods transferred for job work
• Whether force falls under negative list
4 Time of Supply
• Whether TOS of goods determined as per sec 12 of CGST Act
• Whether TOS of services determined as per sec 13 of CGST Act
• Whether TOS in case of rear charge is duly dealt
• Whether any changes in the rate of GST is dealt with sec 14 of CGST Act
• TOS treatment in case of nonstop force of goods or services. Affordable GST services in Delhi NCR.

3. 5 Input Tax Credit
• Check ITC profited with checks
• Check inward force records and attune with checks of merchandisers
• Reconciliation of inward inventories records with yearly returns
• Check confined credits like blocked ITC and ITC fornon-business purposes, ITC against pure outside
inventoriesetc.
• Check the adaptation of levies, i.e. set- off with the ITC or payment in cash
• Check ITC on capital goods rightly claimed
• Check whether reversals of ITC done whenever needed
• Any reversals in case of goods transferred for job work
• Whether the philanthropist of force has made the payment within 180 days of the tab
• Check whether the documents grounded on which ITC claimed have the needed particulars as per
law
• Check proper treatment of ITC in case of Credit Notes disbenefit notes
• Check whether applicable bifurcation of ITC made as per the rules under GST
• Check conciliation of ITC claimed in GSTR- 3B with bus- peopled data in GSTR- 2A
• Check transitional credits duly
• Any reversals of ITC from the change of schemes and other circumstances.

4. 6 groups
• Whether the bracket of goods or services as per schedules or announcements
• Whether HSN/ SAC taken as per law
• Check whether any specific advance ruling applicable
• Check whether any change in duty by way of any announcement or impunity announcement
7 Input Service Distributor
• Whether enrollment take as per law independently
• Whether the distribution of ITC done as per the law
• Whether development for determining the quantum of ITC is calculated rightly as per law
• Whether ISD tab is issued duly
• Whether proper distinction of eligible or ineligible credit done before distributing ITC.
8 Returns
• Review all returns filed by a listed person
• attune GSTR- 9 with GSTR- 1 and GSTR- 3B
• Check interest arrears, if the interest is outstanding, whether paid or not
• Check late freights paid adequately while filing the return
• Whether correction details filed rightly in the return
9 GST collections and payments
• Whether timely payment of due levies made
• Check levies paid under incorrect heads, i.e. IGST paid in place of CGST & SGST andvice-versa
• Check whether any redundant collection of duty
10 Rear Charge
• Check the compliance of vittles of sec 9 of CGST Act
• Check whether RCM paid under incorrect heads
• Check corresponding ITC on RCM rightly claimed
• Whether conditions of paying duty under RCM fulfilled