Handbook on GST Audit by Tax Authorities




This book has been written with the twin goals of making the tax-payers aware about the compliances required for smooth conduct of GST audit of their business operations as well as to educate the tax auditors so as to enable them to conduct the audit in a fair, transparent and impartial way to ensure compliance of GST law as well as to prevent and plug in the leakage of revenue well in time. The book discusses the practical aspects which an auditor should concentrate on while doing GST audit and where the taxpayers need to be more careful and vigilant.

The audit process has been explained from inception i.e. selection of taxpayer and intimation of conducting GST audit right upto the conclusion of the same. The knowledge of accounts is pre-requisite for the departmental officers who otherwise have diverse academic backgrounds. A separate chapter on accounting has been written not only to acquaint them with the elementary accounting process but also to provide further authentic resources to those interested in enhancing their accounting skills. The auditors must perform their duties with utmost sincerity, integrity and diligence; therefore, guidelines about overall conduct of the auditors have been included following which they will manifest the best professional ethics.

Key Features

Analysis of GST Audit Process, Annual Returns (Form GSTR-9), Reconciliation Statement (GSTR-9C), Assessments under GST.

Includes GSTAM-2019 issued by CBIC with specific reference to checks to be undertaken during GST Audit.

Comprehensive guidance for conducting different types of audits under GST Act.

Includes practical tables giving Step-by-Step approach with Internal control questionnaires.

Detailed discussions on Key Reconciliation Statements including ITC, outward supplies etc.

Dedicated chapter on analysis of GST returns, giving itemized compliance requirement by the taxpayers as well as points for checks by the departmental auditors.

Explains key auditing and accounting terms relevant to GST.

Additional information




, ,



Publication Month & Year

About Author

Baljit Singh Khara, IRS MA, Ph.D. Mr. Baljit Singh Khara is a government servant with more than 30 years of experience in Indirect Taxes. He has been continuously involved in the training of State as well as Central officers after introduction of GST. Presently he is working as Assistant Director at the Zonal Campus, NACIN, Chandigarh. He has earlier authored a book: A Comprehensive Handbook on GST: Legal Provisions, Procedures and Tax Rates, which has very well received by the Trade& Industry, Tax Officers and the legal fraternity.

CS Sanjay Malhotra M.Com, FCS, CFA, CMA, MBA (ISB) Mr. Sanjay Malhotra is a Fellow Member of Institute of Company Secretaries of India and is a Practicing Company Secretary for past 9 years with educational qualification in Masters of Business Administration (Finance), Chartered financial analyst, Cost and Management accounting, Alumni of ISB (Indian School of Business), M.COM (Gold Medalist) and possess overall experience of 29 years with core expertise in the area of Indirect Taxation, Foreign Trade Policy Matters and Supply Chain Management. He is also the convener of Indirect tax Committee- FICCI Chandigarh, has written various articles on Indirect Taxes and is a faculty member to NACIN, CII, Corporates, PSU’s, State Governments in Indirect Tax Matters and have been involved at Central / State Government level for Indirect Tax policy formulation. Prior to this, Mr. Malhotra has worked with renowned Corporates for 20 years at President Level position having in-depth experience of Supply Chain, Accounting and this expertise has contributed in designing of Audit charter to ensure compliance across taxpayers at national level. Mr. Malhotra has to his credit various accolades by Governments, Tax associations and Taxpayers for his contribution in the field of Indirect Taxes.

CMA Anil Sharma B.com (Honrs), M.Com, FCMA Mr.Anil Sharma is a practicing cost & management consultant. He is having a wide exposure into project accounting, system audits, costing, valuation, indirect taxes, statutory audits and commercials. Before starting the practice in 2003, he served for more than 15 years in large manufacturing organizations in both private and public sector. Having an in-depth knowledge of day to day activities, he understands each business transactions and systems very well. Mr.Sharma is a regular faculty of NACIN, Management Institutes, ICAI-CMA and other institutes. He has also been a panelist of various TV shows and AIR on GST and other contemporary issues.