Professional GST Audit & Certification Services

Expert GST statutory audit, GSTR-9C certification, and department audit representation. Hire Chartered Accountants for comprehensive GST compliance verification and certification services.

What is GST Audit & Certification?

GST Audit is the examination of records, returns, and other documents maintained by a taxpayer to verify the correctness of declared turnover, taxes paid, refund claimed, and Input Tax Credit availed. Certification involves CA verification and approval.

GST Statutory Audit

  • Mandatory for turnover ₹2 crores
  • Under Section 35(5) of CGST Act
  • Conducted by Chartered Accountant
  • Due by 31st December of next FY

GSTR-9C Certification

  • Reconciliation statement certification
  • Mandatory for turnover ₹2 crores
  • CA verifies books vs GST returns
  • Filed along with GSTR-9

Why Hire Chartered Accountant for GST Audit?

Professional audit ensures statutory compliance, accurate certification, and department audit readiness

GST Audit under Section 35(5)

Statutory GST audit for taxpayers with turnover exceeding ₹2 crores

GSTR-9C Certification

CA certification of annual reconciliation statement

Audit Representation

Professional representation during GST department audits

Compliance Certification

Certification of GST compliance for various purposes

Benefits of Professional GST Audit

Expert audit services provide compliance assurance and risk protection

1

Legal Compliance

Ensure compliance with GST audit requirements

2

Penalty Prevention

Avoid penalties up to ₹25,000 for non-compliance

3

Risk Mitigation

Identify and mitigate GST compliance risks

4

Input Tax Credit

Ensure proper ITC claims and utilization

5

Department Audit Ready

Prepare for GST department audits

6

Business Credibility

Enhance business credibility with CA certification

Professional GST audit can save you from penalties up to ₹25,000 and ensure proper compliance, reducing the risk of GST department audits by 70%.

Types of GST Audits

Statutory Audit (Section 35(5))
Threshold: Turnover > ₹2 crores
Due: 31st DecemberMandatory CA audit
Special Audit (Section 66)
Threshold: As ordered by GST authorities
Due: As specified in orderDepartment initiated audit
GSTR-9C Certification
Threshold: Turnover > ₹2 crores
Due: 31st DecemberCA certification mandatory
Voluntary Audit
Threshold: Any taxpayer
Due: Any timeOptional for better compliance

Documents Required

Annual Financial Statements (Audited)
Monthly GSTR-1, GSTR-3B Returns
Purchase and Sales Registers
Input Tax Credit Ledger
E-way Bill Records
Bank Statements for the Year

Penalties for Non-Compliance

Non-filing of GSTR-9C
₹200 per day
Maximum/Condition:0.25% of turnover in state/UT
Non-compliance with Audit
₹25,000
Maximum/Condition:Or tax amount, whichever is higher
Suppression of Information
100% of tax short paid
Maximum/Condition:Plus interest and penalty
Fraudulent Practices
100-200% of tax evaded
Maximum/Condition:Plus prosecution provisions

⚠️ Important Notice

• GST audit mandatory for turnover ₹2 crores
• Non-compliance may lead to prosecution
• Department can conduct special audit anytime
• Professional audit reduces audit risks

📋 Certification Benefits

• CA certification enhances business credibility
• Required for various tenders and contracts
• Helps in securing business loans
• Provides assurance to stakeholders

Hire GST Audit Expert

Connect with Chartered Accountants for professional GST audit & certification

Our GST Audit Services

Complete audit & certification solutions

GST Statutory Audit

Mandatory audit for turnover > ₹2 crores under Section 35(5)

GSTR-9C Certification

CA certification of reconciliation statement

Special Audit Representation

Representation during GST department special audits

Voluntary GST Audit

Voluntary audit for better compliance and risk management

⚠️ Audit Deadline Approaching

31st December Deadline
GST audit & GSTR-9C due date
For previous financial year
⏰ Limited Time • CA Certification Required

Audit Requirements

Key audit thresholds and rules

Mandatory Audit
Turnover ₹2 crores
Section 35(5) of CGST Act
GSTR-9C Certification
Turnover ₹2 crores
CA certification mandatory
Special Audit
As ordered by authorities
Section 66 of CGST Act
Voluntary Audit
Any taxpayer can opt
For better compliance

GST Audit Tools

Interactive audit tools and checklists

GST Audit Checklist
Turnover Calculator
ITC Reconciliation Tool
Compliance Risk Analyzer
Penalty Calculator
Audit Report Generator

Need GST Audit & Certification?

Get professional assistance for GST statutory audit, GSTR-9C certification, and department audit representation

Chartered Accountants • Statutory Audit • Department Audit Representation