Checklist of Accounts, Records & Documents to be maintained from GST Audit Perspective - Part 1

CA Yash Shah | Last updated: 06 December 2022

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Quick Summary

This guide outlines the essential accounts, records, and documents businesses must maintain for GST compliance, particularly relevant for audits and self-certification. It details requirements for production, supply, stock, input tax credit, and works contracts, referencing sections of the CGST Act and relevant rules. The article also covers necessary documents like tax invoices, bills of supply, and delivery challans, and addresses the maintenance of records in electronic form.

Introduction In any tax law, there would be an enhanced focus on the various accounts, records, and documents to be maintained so that there exists an appropriate trail of transactions undertaken by the assessee, which are maintained properly. As an important requirement under GST Audit, there was an onus on the professionals i.e., CA/CMA to verify the completeness, correctness, and compliance of the various accounts and records maintained and any deviations thereon need to be reported as an

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1 Year PLAN

1999

(Excl. of GST ₹359)

BEST VALUE

2 Years PLAN

3499

(Excl. of GST ₹629)

3 Months PLAN

999

(Excl. of GST ₹179)

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About the Author

CA Yash Shah

Partner Designate

Qualified as a Chartered Accountant in the year 2017. He is Partner Designate at Hiregange Associates LLP and currently heads the Ahmedabad Branch of the firm. He has work experience of over 4 years of working with MNC in the Indirect Tax and Compliance Department . He has written articles on various topics across onl ... Read more

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