GST Audit & Reconciliation

About this Service

Every taxpayer above ₹5 crore turnover must file the audited reconciliation in GSTR-9C. Beyond that, GST departments are increasingly issuing notices for departmental audit (Section 65), special audit (Section 66), and assessment proceedings — each requiring detailed reconciliation between books of account, returns filed, and credit availed.

EXPORTAS conducts the annual reconciliation, prepares GSTR-9C, drafts replies to departmental audit observations, and represents you before the audit team.

What is GST Audit & Reconciliation?

GST Audit (GSTR-9C) is the annual reconciliation between the figures in your audited financial statements and your GST returns, certified by a Chartered Accountant or Cost Accountant. Mandatory if aggregate turnover exceeds ₹5 crore.

Departmental Audit (Section 65) is an audit conducted by GST officers at the taxpayer's premises or office, with a 15-day prior notice. Findings can lead to demand notices for tax, interest and penalty.

Reconciliation compares (a) sales per books vs GSTR-1 vs GSTR-3B, (b) purchases per books vs GSTR-2B vs ITC claimed, (c) tax paid vs tax payable.

Who Should Avail This Service?

• Taxpayers with aggregate turnover above ₹5 crore (GSTR-9C mandatory)
• Businesses receiving departmental audit notice in Form ADT-01
• Taxpayers facing special audit direction under Section 66
• Companies preparing for IPO or due diligence with full GST reconciliation
• Exporters wanting clean refund documentation backed by audit
• Businesses with multiple GSTINs needing consolidated reconciliation

Key Benefits

• Clean closure of the financial year with reconciled records
• Identification and recovery of missed ITC before time limit
• Defence-ready documentation for any future departmental query
• Detection of compliance gaps before they become demand notices
• Confidence in turnover and tax liability figures for management reporting
• Smooth preparation for any future audit, scrutiny or investigation
• Reduced risk of penalty under Section 73 / 74 for any errors

Documents Required

• Audited financial statements for the financial year
• Trial balance and detailed P&L
• All GSTR-1, GSTR-3B, GSTR-2A, GSTR-2B for the year
• Sales and purchase registers with HSN-wise summary
• ITC reversal workings (Rule 42, 43, blocked credits)
• E-way bill data and stock movement records
• Reconciliation of TCS, TDS and reverse charge transactions

Why Choose EXPORTAS for GST Audit & Reconciliation?

• Two-decade combined expertise across DGFT, Customs, GST and corporate compliance.
• End-to-end ownership — application, documentation, follow-up, closure.
• Best Turnaround Time (TAT) with proactive milestone updates.
• Transparent, error-free, risk-free processing under defined SOPs.
• Affordable transaction cost with no hidden charges.