Introduction to GST Audit

Module 1: Introduction & Basics

• What is a GST Audit?
• Legal provisions

Module 2: Understanding GST Data Sources

• GSTR-1 (Outward Supplies)
• GSTR-2B / GSTR-2A (ITC Availability)
• GSTR-3B (Monthly/Quarterly Return)
• Annual Return (GSTR-9, GSTR-9C)
• Books of Accounts & Ledgers (Sales, Purchase, Expense, ITC, Cash/Bank, etc.)

Module 3: Documents to Verify

• Sales Invoices (B2B, B2C, Export, SEZ)
• Purchase Bills & ITC eligibility documents
• Debit/Credit Notes
• E-Way Bills vs Actual Dispatch
• Expense Ledgers (employee reimbursement, rent, professional fees)
• Trial Balance, P&L, Balance Sheet

Module 4: Red Flags & Common Errors

• Fake ITC / Missing 2B entries
• Undeclared advances
• Non-reported exempt supplies

Module 5: Reporting & Documentation

• Drafting Audit Observations
• Preparing GST Audit Report / Management Note
• How to guide client on corrective action