GST Audit
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GST Audit
Ensure Compliance. Avoid Penalties. Optimize Input Tax Credit.
In today’s dynamic tax landscape, remaining compliant with the Goods and Services Tax (GST) regime is not just a legal necessity—it’s a business imperative. A GST Audit plays a crucial role in ensuring that your GST returns, input tax credits, and tax liabilities are accurate, documented, and legally sound.
At SSKS & Associates, a trusted CA firm in Pune, we offer professional GST Audit Services that help you maintain tax accuracy, avoid penalties, and optimize input tax credit (ITC) across all your business operations.
What is a GST Audit?
A GST Audit is an in-depth verification of your financial records, GST returns (GSTR-1, 3B, 9, and 9C), tax payments, ITC claims, and invoice records. It ensures:
The tax declared in returns matches your books of accounts
The ITC availed is accurate and claimed on eligible goods/services
GST rates applied are correct
All transactions are in compliance with the CGST, SGST, and IGST Acts
This audit is conducted by a qualified Chartered Accountant, especially for businesses crossing certain turnover thresholds.
Why GST Audit is Important
Ensure legal compliance with GST regulations
Prevent interest & penalties for inaccurate returns
Detect mismatches in return filing vs financial books
Optimize Input Tax Credit
Improve transparency in GST accounting and reporting
Build trust during GST scrutiny or assessments
Why Choose SSKS & Associates for GST Audit in Pune?
Our specialized GST audit services are designed to give you clarity, compliance, and confidence.
Deep Expertise in GST Law
Our CA team stays updated on every amendment in GST rules and ensures your returns and records are 100% compliant.
Customized Solutions
Whether you’re a manufacturer, trader, service provider, or e-commerce player, our audits are tailored to your business model.
Accurate & Transparent Auditing
We conduct thorough reconciliations and documentation checks, ensuring that no discrepancy goes unnoticed.
On-Time Delivery
Our audits are always completed within statutory timelines to avoid late fees or notices.
Cost-Effective Packages
High-quality service that’s affordable for MSMEs, startups, and large enterprises alike.
Step-by-Step Process We Follow in GST Audit
Initial Assessment
Understanding your business, GST structure, and risk areas.Document Review
Collection and verification of GST returns, invoices, ledgers, and supporting documents.Reconciliation
Matching GSTR-3B, GSTR-1, and GSTR-9 with books of accounts and invoices.ITC Validation
Scrutiny of eligible ITC claims, blocked credits, and vendor compliance.Return Auditing
Auditing filed returns for errors, omissions, or misreporting.Final Reporting
Detailed GST Audit report with compliance status, discrepancies, and recommendations.Filing & Rectifications
Assistance in filing amended returns or reconciliations (if required).
Applicability of GST Audit
GSTR-9 – Annual Return
Mandatory for all regular GST-registered taxpayers with turnover above ₹2 crore
Due Date: 31st December of the following financial year
Late fees: ₹200/day (capped at 0.25% of turnover per state/UT)
Note: Optional for turnover below ₹2 crore. Not applicable to composition dealers and certain other categories.
GSTR-9C – Reconciliation Statement
Mandatory for taxpayers with turnover exceeding ₹5 crore
Must reconcile GSTR-9 with audited financials
Now self-certified (audit by CA not required as per latest rules)
Due Date: 31st December (unless extended)
Our GST Audit Services Include:
Comprehensive GST Audit under Section 35(5) & Rule 80
Reconciliation of GST returns with books of accounts
Verification of Input Tax Credit eligibility and mismatches
Review of GST classifications and tax rates
Filing assistance for GSTR-9 and GSTR-9C
Documentation support and audit trails for GST compliance
Audit of supply chain, outward/inward supplies, and tax calculation
Identification and rectification of non-compliance or underreporting