Audit & Assessment Support
Preparation, record compilation and representation for departmental audit, special audit and the assessments that follow from them.
A departmental audit is an examination of your records by the tax authorities for one or more financial years. It begins with a notice in Form GST ADT-01, runs through record submission and queries at your premises or the officer's office, and ends with findings communicated in Form GST ADT-02. Findings not resolved at that stage become the basis for a show cause notice and a demand, which is why the audit file, not the later argument, usually decides the outcome.
What our audit and assessment support covers
Being ready before the officer arrives, and answering in writing while it still counts.
- Reviewing the audit notice in Form GST ADT-01 and the period and records called for
- Building reconciliations between books, GSTR-1, GSTR-3B, GSTR-2B and the annual return
- Reconciling input tax credit availed with the credit reflected in the auto-generated statement
- Answering audit queries in writing, with supporting documents indexed and referenced
- Attending before the audit team on your behalf during the audit
- Responding to findings in Form GST ADT-02 and closing items before a notice is issued
What a departmental audit turns on
The four things the audit team actually works from.
Record Compilation
Books of account, invoices, contracts, e-way bills and returns, produced in the form and order in which they have been called for.
Reconciliation Pack
Turnover, tax and credit reconciled between the financial statements and every return filed for the period under audit.
Departmental Representation
Attending, explaining and recording answers, so that the file reflects your position rather than an assumption.
Findings Response
A documented reply to each observation in Form GST ADT-02, accepting what is correct and contesting what is not.
Our process
From initial consultation to completion.
Notice Review
Reading the notice, fixing the scope and period, and listing exactly what has to be produced and by when.
Reconciliation Build
Preparing the reconciliations and supporting schedules before the audit team asks for them.
Query Handling
Answering observations in writing as they are raised, with documents attached to each answer.
Closure or Escalation
Closing accepted items through voluntary payment where appropriate, and preparing to contest the rest.
Why audits are won on paperwork, not argument
What sets our approach apart.
Audits are decided by reconciliations
Almost every observation is a difference between two numbers, and a clean reconciliation closes it faster than any legal submission.
Unanswered queries become demands
An observation left without a written reply is treated as accepted, and reappears as a paragraph in the show cause notice.
The audit file becomes the appeal record
What is produced and recorded during the audit is what the appellate authority will read years later.
Audit and assessment questions answered
What people ask before engaging us.
Received an audit notice for an earlier year?
We will build the reconciliations, answer the queries and represent you through to closure.
