GST Audit
Ready for a departmental GST audit — or a health check that finds problems before an officer does
- 1ScopePeriod, GSTINs and the officer's focus areas agreed.
- 2Health checkPositions tested; exposure quantified.
- 3FixVoluntary corrections or DRC-03 where it saves cost.
- 4Audit supportFile prepared, requisitions answered, meetings attended.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About GST Audit
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
Departmental audits are selected using risk data: large credit claims, mismatches between returns, refunds, or rapid turnover growth. The officer examines your books, returns and documents for a period, issues findings in ADT-02, and any short payment becomes a demand.
Our work starts with a health check of your GST position for the open years: credit eligibility under Section 17(5), reversals for exempt supplies, reverse charge, place of supply, e-invoice and e-way bill compliance, and returns against books. You get a list of issues with the tax at stake and a plan to fix them, including voluntary payment where that is cheaper.
When an ADT-01 arrives, we prepare the audit file, answer the officer's requisitions, explain positions in meetings and respond to the draft findings before ADT-02 is issued.
A CA-certified GST audit is no longer required — since FY 2020-21 businesses above ₹5 crore self-certify GSTR-9C instead. Today 'GST audit' means a departmental audit under Section 65, started by Form ADT-01 at least 15 working days in advance and completed within three months, or a special audit under Section 66. An internal GST health check prepares you for both.
| CA-certified GST audit | Removed from FY 2020-21; GSTR-9C is self-certified above ₹5 crore |
|---|---|
| Departmental audit | Section 65; notice in ADT-01 at least 15 working days before |
| Time limit | 3 months, extendable by up to 6 months |
| Findings | Form ADT-02; short tax proceeds to demand |
| Special audit | Section 66 by a CA or CMA nominated by the Commissioner |
Who this is for
Common scenarios where this service is a good fit.
- Businesses that received ADT-01 or ADT-03
- Companies preparing for due diligence, a sale or fundraising
- Businesses with large credit claims or refunds
- Groups with several GSTINs and inter-branch supplies
What you get
Clear deliverables so you know exactly what’s included.
- GST health check for open years with a risk-rated issue list
- Credit eligibility, reversals and reverse-charge review
- Returns-to-books and e-invoice/e-way bill reconciliation
- Audit file prepared for the officer
- Replies to requisitions and attendance at meetings
- Response to draft findings before ADT-02
Documents required
A practical checklist. We’ll tell you if anything else is needed based on your case.
Process
A simple, trackable workflow.
Period, GSTINs and the officer's focus areas agreed.
Positions tested; exposure quantified.
Voluntary corrections or DRC-03 where it saves cost.
File prepared, requisitions answered, meetings attended.
Draft findings answered; outcome tracked.
Get a quote
We share a clear quote after a quick checklist pre-check.
- Fee depends on years covered, GSTINs and transaction volume; quoted after a short scoping call.
- Departmental audit support is quoted separately from the health check.
- Any tax found is paid to the government and shown to you before payment.
- GST health check for open years with a risk-rated issue list
- Credit eligibility, reversals and reverse-charge review
- Returns-to-books and e-invoice/e-way bill reconciliation
- Audit file prepared for the officer
- Replies to requisitions and attendance at meetings
- Response to draft findings before ADT-02
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
FAQs
Quick answers to common questions.
This page also covers
- Special audit (Section 66)
- Support when the Commissioner appoints a CA or CMA to audit your records.
- GST due diligence
- Tax exposure review for investors, buyers or lenders.
Official sources
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
