A Practical Guide to GST Audits and Certification




The book has been written with a perspective to enable the taxpayers to ensure compliance with the applicable laws. The vast experience of the four authors in consulting, adjudicating, judging and implementation of indirect taxes would help the professionals implement GST provisions and getting audit done in an easier way. The book is divided into 7 parts as follows:

Part 1 – Overview of GST with focus on supply with and without consideration, ITC, valuation, place of supply and classification. Important procedures and professional opportunities.

Part 2 – Concept and types of audit under GST including internal audit of GST.

Part 3 – Ideal step by step audit process starting with risk assessment and ending with reporting. Professionals would understand how to do audit efficiently and effectively.

Part 4 – Technical standards as relevant to GST important for annual return as well as mandatory certification.

Part 5 – Detailed concept wise verification of documents/transactions after evaluation of internal control, reconciliation with tips to mitigate demand.

Part 6 – Step by step approach in filing of annual return including detailed instructions and checklist.

Part 7 – Step by step approach in certification of reconciliation statement including detailed instructions and checklist.

Appendices containing gist of important notifications, guidance notes, standards issued and important templates for ready reference of professionals.

Key Features

  • Comprehensive guidance for conducting different types of GST audits
  • Includes provisions of key auditing and accounting standards relevant to GST
  • Includes practical tables giving Step by Step approach with Internal control questionnaires, checklists, review program and reconciliation statements for:
    • filing annual return with checklist and enabling formats
    • audit certification
  • Detailed discussion on 8 key reconciliation statements including ITC, outward supplies etc.
  • Extensive list of common errors to be avoided in GST
  • Covers bird’s eye view of legal concepts and key procedures of GST at a glance
  • Ready reference appendices to important notifications, accounting entries, guidance notes on audit etc.
  • Extensive discussion on professional approach to GST audit using the internal control questionnaire and sample audit program
  • Covering important tools and techniques for optimization of tax, ITC etc to avoid future disputes

Additional information



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