GST Departmental Audit Services by Genuine Filings – Ensuring Accuracy & Compliance

GST Departmental Audit: Ensure Compliance with Expert Support – Genuine Filings

The GST Departmental Audit is an essential mechanism implemented by tax authorities to ensure transparency, accuracy, and compliance under the Goods and Services Tax (GST) regime in India. It is designed to verify whether a registered taxpayer has correctly reported turnover, tax liability, input tax credit (ITC), and other related obligations. At Genuine Filings, we help businesses stay audit-ready and GST compliant at all times.

What is a GST Departmental Audit?

A GST Departmental Audit is conducted by officers authorized by the Commissioner of GST. Unlike internal or external audits carried out by private entities, this audit is performed by government officials to ensure that a taxpayer has adhered to the provisions of the GST law.

Under Section 65 of the CGST Act, 2017, the Commissioner or any officer authorized by him may conduct an audit of any registered person for a financial year or part thereof. The objective is to examine the accuracy of returns, records, and documents maintained under the GST Act.

Key Objectives of GST Departmental Audit

The primary goals of a GST Audit Process are:

• To confirm correct declaration of outward supplies and inward supplies.
• To ensure accurate payment of taxes and proper utilization of ITC.
• To verify the maintenance of books and records as prescribed.
• To detect tax evasion, if any.

GST Departmental Audit Procedure

The GST Audit Process involves the following steps:

1. Audit Intimation

The registered taxpayer is informed through a notice in Form GST ADT-01 at least 15 working days prior to the commencement of the audit.

2. Conduct of Audit

The audit is conducted at the place of business of the registered person or in the office of the tax authorities. It must be completed within three months from the date of commencement. However, this period can be extended by six more months with prior approval.

3. Audit Findings

After completing the audit, findings are shared with the taxpayer in Form GST ADT-02, including reasons for discrepancies and suggested corrective measures.

4. Compliance and Rectification

If any tax shortfall, incorrect ITC claim, or other non-compliance is found, the taxpayer is expected to rectify and pay applicable dues along with interest or penalty.

Importance of GST Audit Compliance

Maintaining GST Audit Compliance is crucial for every business. Non-compliance can result in:

• Penalties and interest on unpaid taxes
• Demand notices
• Cancellation of GST registration
• Legal action in severe cases

That’s why partnering with experienced professionals like Genuine Filings helps you stay ahead of risks by ensuring that your GST filings and documentation are always in order.

Tips to Prepare for a GST Departmental Audit

To make the audit process smooth, businesses should:

• Maintain updated and accurate books of accounts.
• Regularly reconcile GST returns with accounting records.
• Keep all relevant invoices, bills, and ITC documents organized.
• Address discrepancies in returns promptly.
• Respond to notices or queries within the stipulated time.

At Genuine Filings, we guide our clients through each step of the GST compliance journey, ensuring minimal stress during audits.

How Genuine Filings Can Help

Our team at Genuine Filings offers end-to-end support in:

• Preparing and reviewing GST returns
• Reconciliation of ITC and sales data
• Responding to audit notices and queries
• Representing before tax authorities
• Filing appeals, if required

We ensure your business remains audit-ready with proper documentation and timely compliance.

Conclusion

A GST Departmental Audit is not something to fear if your records are accurate and your returns are timely. With the right guidance and expert support, businesses can confidently face audits and maintain full GST compliance. Let Genuine Filings be your trusted partner in managing audits and ensuring smooth operations under the GST framework.