GST Audit
The
audit shall be completed within a period of three months from the date of
commencement of the audit. Where the audit cannot be completed within three
months, the commissioner can extend the period of audit by a further period not
exceeding six months, stating the reasons, to be recorded in writing.
GST Audit Checklist
1) Turnover based audit. ...
2) General audit. ...
3) Special audit. ...
1) Cross verifying GSTR 3B with GSTR
1 & GSTR 2A. ...
3) Input Tax Credit (ITC) reversal
for non-payment within 180 days. ...
4) Reconciling e-Way Bills with
invoices.