A Practical Guide To GST Audits And Certification




The fifth edition of this book has been written with a perspective to enable the taxpayers to ensure compliance with the applicable provisions of GST related to filing of annual returns and self-certified Form GSTR-9C. The vast experience of the four authors totaling about one hundred years in consulting, adjudicating, judging and implementation of indirect taxes would immensely help the professionals implement GST provisions and conduct of audit in an easier way while providing value to their clients/employers.

The book is divided into 6 parts as follows:

Part 1 – Overview of GST law and insights on good accounting practices, record maintenance and documentation to facilitate returns filing, reconciliation and professional opportunities from the perspective of GST Audit.

Part 2 – Background of the Annual returns, role of professionals and a detailed clause by clause analysis with Practical FAQ’s for filing the Annual Returns in Form GSTR 9.

Part 3 – Background of the GST Audit, role of professionals and a detailed clause by clause analysis with practical FAQ’s for filing the Reconciliation statement in Form GSTR 9C.

Part 4 – Checklists, formats, ICQ’s, templates and practical methodology of conducting GST Audit [verification of documents/transactions after evaluation of internal control, reconciliations with tips to mitigate demand, common errors to avoid.

Part 5 – Customs Audit, year-end action points for taxpayers, other GST certifications and Departmental Audit and some useful decisions.

Part 6 – Appendices containing the gist of important notifications, guidance notes, standards, forms of audit under GST, and important templates for ready reference of professionals.


Includes practical tables giving Step by Step approach with internal control questionnaires, checklists, templates, Good accounting practices, review program and reconciliation statements for:

–Filing annual return with checklist and enabling formats

–Audit certification

Detailed analysis of reporting comments, remarks and qualifications in Part B of GSTR 9C along with exhaustive list of sample observations, remarks to be reported which would be relevant till FY 2019-20.

Detailed discussion on various other key reconciliations including ITC, outward supplies, etc. Extensive list of common errors to be avoided in GST while doing preparation for audit.

Coverage of key reconciliations viz., GSTR 2A to 3B, GSTR 1 to 3B, etc.

Extensive discussion on professional approach to GST audit using the internal control questionnaire and sample audit program for enabling taxpayers in filing GSTR 9C form.

Insights on key year-end activities & relationship between GSTR 1, GSTR 3B & GSTR 9. Covering important tools/techniques for optimization of tax, ITC, year-end actions, and some decisions in favour of taxpayers to avoid future disputes and adding value. Visit http://bit.ly/GSTAudit for updates and information.

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About Author

CA Madhukar N Hiregange, [B.Com, FCA, DISA, Passed CISA], is a senior partner at a multi-locational firm in India. He has jointly authored 23 books on Central Excise, Service Tax, Karnataka VAT and Excise/Service Tax Audit, IDT – IPCC Study Material, Central Sales Tax, GST – A Primer-2 Editions, GST Classification & Exemption 2017, Compendium of Issues and Solutions in GST – March 2018/ May 2019 and GST Tariff – October 2018. He is also working on Beginners Handbook on GST and 2 sectoral books on GST on Textiles/ Real Estate, slated to be published in November 2019. He is constantly active in spreading awareness about Indirect Taxes through seminars, articles, linkedin, facebook, youtube, caclubindia.com & hiregangeacademy.com, etc. He had been a Central Council Member, ICAI, for the term 2010-13 & 2106- 19, with a vision of enhancing the credibility of the profession and strengthening the professionals in practice and employment. He had also served as Chairman of the Indirect Tax Committee, for the year 2012 and term 2016-19, with the privilege of leading a wonderful and contributing team for 4 years. He is actively involved in efforts to make the indirect taxation simple, certain and fair, and also in creating an awareness of the potential of knowledge in the field of indirect taxes in India. Currently focusing on making commerce graduates employable through Hiregange Academy. He is Managing Trustee of the Empower Education Foundation and is interested in the education of lesser privileged. He firmly believes in “Value-Based Practice and Life”.