GST Audit Services in Dwarka, New Delhi

A GST audit is a detailed examination of records, returns, and statements maintained by a registered person under the Goods and Services Tax law. The objective is to verify the correctness of turnover, tax paid, input tax credit claimed, and overall compliance.

At Vivek Tiwari & Company (Tiwariv), based in Dwarka Sector 23B, New Delhi, we assist businesses with professional GST audit services, focusing on accuracy, timely compliance, and proper handling of departmental queries.

Applicability & Legal Framework

GST audits are governed by the Central Goods and Services Tax Act, 2017, and related rules. Key legal references include:

Section 35(5): Maintenance of accounts by registered persons

Section 44: Annual return and reconciliation requirements

Section 65: Audit by tax authorities

Section 66: Special audit in specific cases

While the mandatory audit by a Chartered Accountant has changed, audits by the GST department remain a vital compliance area. Understanding applicability is critical to avoid last-minute issues.

Why GST Audit Matters

In practice, GST audits often arise due to turnover thresholds, departmental scrutiny, or internal risk management. Common reasons include:

Mismatches between GSTR-1 and GSTR-3B

Mismatches between books of accounts and GSTR-1

Delays in reconciliation

Incorrect classification of supplies

A professional review at the right time helps avoid interest, penalties, and prolonged litigation.

Audit Procedure & Checklist

GST Audit Procedure

A professional audit under GST typically involves:

Review of GST registrations and returns filed

Reconciliation of turnover between books and GST returns

Verification of input tax credit eligibility and reversals

Examination of tax payment challans and liability discharge

Identification of gaps, excess credits, or short payments

GST Audit Checklist

Based on practical audits, the following areas are closely examined:

GSTR-1 and GSTR-3B consistency

ITC reconciliation with GSTR-2B

Classification of supplies and tax rates

Reverse charge compliance

Interest and late fee calculation

Documents, Issues & Why Choose Us

Documents & Information Required

For smooth handling, generally required records include:

GST returns for the relevant period
Books of accounts and trial balance
Sales and purchase registers
Input tax credit workings
Tax payment challans and notices

Common Issues, Notices & Penalties

In real audit cases, common problems include:

Excess ITC claims due to ineligible credits
Non-reversal of blocked credits
Incorrect reporting of exempt/zero-rated supplies
Delay in responding to audit queries

Why Choose Vivek Tiwari & Company

Office located in Dwarka Sector 23B, New Delhi
Practical experience in handling GST audits
Clear explanations without technical jargon
End-to-end assistance from preparation to closure

Frequently Asked Question

It is a verification of GST records to ensure the correctness of returns, tax payments, and ITC claims.

Audit applicability depends on turnover, departmental selection, or special audit directions.

Delay can result in penalties, interest, and further scrutiny by tax authorities.

Yes, audits often review already filed returns and books for discrepancies.

Returns, books of accounts, ITC records, and challans are essential.

The timeline depends on data volume and transaction complexity.

Consult for GST Audit Services in Dwarka

If you are unsure about GST audit requirements, facing notices, or want to ensure compliance, consult Vivek Tiwari & Company (Tiwariv) at our Dwarka Sector 23B office.

We provide practical guidance and structured support to help businesses manage GST audits confidently and lawfully.

Call Now: +91-88000 22202

Location: Dwarka Sector 23B, Delhi

GST Audit & Reconciliation