GST Health Check Services

What is a GST Health Check?

A GST Health Check is a focused diagnostic review of a business's GST positions, processes, and records over a defined period. Unlike a statutory audit or a departmental audit under Section 65 of the CGST Act, the GST Health Check is initiated by the taxpayer itself — typically half-yearly or annually — to surface exposures while they can still be cured through voluntary correction.

Our Health Check goes well beyond ticking compliance boxes. We examine the substance of every key GST position — classification, valuation, ITC, RCM, and refunds — and reconcile the GST returns with the audited books, e-invoice data, and e-way bill records. The output is a written report with quantified exposures, missed credits, and an action plan for each finding.

When You Should Get a GST Health Check

• Ahead of the GSTR-9 / 9C cycle, to surface and cure mismatches before the annual return is filed.
• Before a likely departmental audit under Section 65 or scrutiny under Section 61.
• On a change of CFO, finance head, or GST consultant.
• After a major business event — M&A, new product launch, new geographic expansion, or business transfer.
• Where ITC ratios, refund history, or GSTR-1 vs GSTR-3B mismatches indicate elevated risk.
• As a structured input to GST consultancy retainerships and ongoing advisory.

What Our GST Health Check Covers

Our Health Check Methodology

• Step 1 — Data request: structured data request covering returns, ledgers, trial balance, sales/purchase registers, and bank statements.
• Step 2 — Analytical procedures: ratio analysis (ITC / output, exempt / taxable, RCM / total GST), trend analysis across periods, and outlier detection.
• Step 3 — Substantive testing: sample testing of invoices, e-way bills, contracts, and ITC claims against statutory requirements.
• Step 4 — Reconciliations: GSTR-1 vs GSTR-3B vs books vs e-invoice / e-way bill data, and GSTR-2B vs ITC availed.
• Step 5 — Reporting: written report with quantified exposures, missed credits, root-cause analysis, and action items by priority.
• Step 6 — Remediation support: assistance with voluntary payment via DRC-03, ITC reversal, and refund applications where applicable.

Typical Outcomes of a GST Health Check

• Identification of ITC missed in earlier periods (within Section 16(4) cut-off — 30 November of the following FY).
• Identification of unclaimed export and inverted duty refunds within the 2-year limitation.
• Quantification of RCM exposures and short-paid output tax with interest and penalty estimates.
• Classification re-assessment on disputed HSN / SAC positions, supported by binding case law.
• Process improvements in invoice issuance, ITC capture, and reconciliation workflows.
• Improved audit readiness — files, working papers, and reconciliations ready for any future departmental engagement.

Why Choose The Classic Partners

• Senior CA-led reviews with deep GST domain experience across industries.
• Quantified findings — every finding comes with the rupee value of exposure or opportunity.
• End-to-end remediation — same team handles voluntary payments, refund filings, and notice replies.
• Continuity to litigation — should departmental disputes follow, the Health Check working papers form the bedrock of your defence. See GST Appeal Services.