Audit · GST

GST audit (9C)

GSTR-9C is no longer audited by a CA, but the reconciliation is where notices originate. We do it like an audit.

≥ 95%
ITC mismatch resolved
Always
Pre-filing notice-risk review

Applies to

  • ·Aggregate turnover > ₹5 cr (GSTR-9C)
  • ·All registered persons > ₹2 cr (GSTR-9)

Standards & references

CGST Act s.35(5), 44
Latest CBIC circulars on GSTR-9 / 9C

Our approach

  1. 1
    Reconciliation
    Books vs GSTR-1 vs GSTR-3B vs e-invoice IRP vs e-way bills.
  2. 2
    ITC matching
    2B vs purchase register; ineligible ITC u/s 17(5); reversals u/r 42/43.
  3. 3
    Notice risk
    Identify and remediate before filing — disclose with reasons where required.
  4. 4
    Filing
    GSTR-9 + 9C with management certification and audit trail.

Deliverables

  • GSTR-9 + 9C
  • Turnover reconciliation file
  • ITC eligibility working
  • Differences memo

FAQs

Will you also file?
Yes — self-certification, upload, DSC sign-off and acknowledgement retrieval.

Need an auditor by a deadline?

Tell us the date you need a signed report and we will back-plan onboarding, field work and sign-off.

Request a proposal
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