Volume of the Taxpayer’s turnover/net profit,

If any changes happened in the Taxpayer’s turnover/net profit for the previous years,

Volume of Exemptions claimed by the taxpayer’s year wise,

Higher incidence of supplies without issuance of E-Way Bills,

Taxpayer who does not file periodical return but issues E-Way Bills and inconsistency in the data declared in GSTR-1 and E-way Bills generated,

Financial ratio analysis and if any major variations observations ,

Volume of Tax Refund claimed by the taxpayer’s year wise comparison and if any variations observations,

Multitude of the taxpayer’s legal relationships with other entities,

Taxpayer’s return was previously investigated for evasion,

Taxpayer who has not been audited in the pre-GST era for a long period i.e. 4 to 5 years under VAT or Service Tax,

Any specific information received from other Government authorities i.e. Income Tax, ROC,RBI, Local tax authorities or any written compliant received from the person.

Difference in the turnover as declared in Form GSTR-1 and GSTR-3B returns for continuous period,

Difference in ITC availed and utilized as per GSTR-3B and ITC available as per GSTR-2A,

Wrong classification of goods or services provide, effecting wrong levy of tax, "

Mismatch in the details of Export reported under GSTR-1 and information lodged on ICEGATE,

To Comply in time to GST-ADT-01 notice and all necessary correspondence from audit officer with respect to the audit proceeding,

To make available all necessary books of accounts i.e. physical record as well as accounting system access/electronic record as per necessity to audit team and any other document/ information required to complete the audit,

To provide the necessary facility to verify the books of account/other documents as required,

To ensure presence of either the Registered Person or his authorised representative at the place of business where audit is being conducted during audit activity so that he can explain the books and the business activity properly,

To extend necessary cooperation to the audit team during Place of Business audit visit for timely completion of audit,

To follow the statutory timelines in case of making payment if audit results are accepted and / or to comply with notice under section 73 /74 of GST Act in case audit finding are not accepted.

We, INDTAX BUSINESS ADVISORS LLLP is here to solve all your GST audit problems. We prepared records to assist in facing the GST departmental audits efficiently without any difficulaty.