GST Audit checklist

Name of the Client

GSTIN
Year Ended

S.No Particulars Details where workings

are saved/ documented
A Auditor & Client workings
1 Trial Balance from AUDITED TRIAL
BALANCE as on 31-March-2018 for the
period
- 1-April-2017 to 30-June-2017 (3 month Pre-
GST TB)
- 1-July-2018 to 31-March-2018 (9 month
GST TB)
2 In case of multiple GSTIN under same
company, bifurcation of Receipts and expenses
on GSTIN wise (Client)
3 GSTR 1 & Books Reco Statement
4 GSTR 1 & 3B Reco Statement
5 GSTR 3B & Books Reco Statement (inwards
& outward)
6 GSTR 2A & 3B Reco Statement (Client)
7 Verification of transitional provisions based on
3-month Pre-GST TB (TRAN – I & TRAN –
II)
8 GST Trial Balance analysis of all difference
after plotting the above
9 Common credit calculation
10 Verification of GST rates of Goods/Services
supplied by the client along with HSN/SAC.
11 HSN classification of inward supplies (Client)
B Verification of documents
1 Copy of verified Tax Invoices/ Bill of Supply
on sample basis
2 Copy of verified RCM self-invoices on sample
basis
 3 Copy of sample Invoices of Purchases made
during the Financial year
4 Copy of ITC-04 in case of manufacturing
concerns and goods sent to job worker and
received back without payment of Tax. Please
provide copies of delivery challans as issued.
5 Copy of ALL debit & credit notes issued
during the GST period
6 Copy of receipt/ refund vouchers, e-way bill on
sample basis
7 In case of any import of goods/machinery copy
of Bill of Entry along with all relevant
documents
8 In case of export of goods, copy of all invoices
along with Shipping Bill and other relevant
documents
9 In case of export of services, copy of Invoices
along with the Foreign Inward Remittance
Certificate (FIRCs ) and all other relevant
documents
10 Copies of all the inspections/notices (if any)
issued by the GST department and the replies
submitted to them
11 Final deliverables
C Summary of all findings
1 Form GSTR 9
2 Form GSTR 9C clause wise workings
3 Annual audited financials

Name of the Reviewer

Audit Staff
Date of review

The writer T.M.Malavika,.B.Com, F.C.A, DISA, is a partner in NRD Associates, Coimbatore. The items
enclosed in the checklist are only directional and are not exhaustive. The auditor shall use his prudence
while conducting the audit. Article dated 31-May-2019.