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GST Audit Services Making Your Books Audit-Ready !

If your business isn't prepared for a GST audit, you're already at risk. At Startup Movers, we go beyond checklists with sharp internal control reviews and audit-ready documentation, we make sure you're always one step ahead of the GST department.

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What is a GST Audit?

An Audit under GST is a detailed examination of a registered taxpayer’s records, returns, and documents to verify the accuracy of GST compliance

The purpose is to ensure that the tax liability is correctly declared and paid, and that Input Tax Credit (ITC) has been claimed in accordance with the law.

Who is required to undergo the GST Audit?

Whether it’s turnover or tax triggers, here’s who needs to stay audit-ready

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Turnover > Rs. 5 Cr?

Self-Certify From GSTR-9C annually

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Mismatch or Discrepanies in GST Returns

The Department can audit regardless of size

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Suspicious or Complex Transactions ?

Small businesses can also face scrutiny

Whether or not you're mandated for a GST Audit, voluntary internal reviews can save you from painful surprises and we’re here to make sure they never arrive. Contact us now »

Objective of GST Audit

Explore the core goals of a GST audit

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  • Ensure correct tax has been paid
  • Input Tax Credit is claimed as per rules
  • Books of accounts match the returns filed
  • Identify under-reporting or tax evasion risks
  • Validate compliance with GST laws, rules, and procedures

Benefits of GST Audit Services

Learn why early audits lead to fewer notices, cleaner books, and smarter decisions.

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Avoid penalties, SCNs, and interest on wrong ITC

Minimize the risk of late fees, interest, and GST notices by fixing ITC errors before they snowball.

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Strengthen your vendor and input tax credit process

Ensure vendor compliance, accurate GSTR-2B reconciliation, and maximize eligible ITC with clean records.

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Identify hidden risks in your GST filings and pricing

Detect mismatches, underreporting, and tax misclassifications early especially in high-risk sectors.

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Get audit-ready documentation and reconciliations

Build a solid paper trail and return structure that’s ready for scrutiny at any time.

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Clarify whether your business meets the GST audit limit

Know your compliance obligations based on turnover and ensure you're not caught off-guard.

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Build better internal control with preventive insights

Tighten your compliance systems and reporting processes to avoid future errors and financial impact.

Get GST Audit Done In 4 Simple Steps!

From review to reporting, we simplify every step of your GST audit.

Tell Us Your GST Set Up

Tell Us Your GST Set Up

Get a Quick Risk Assessment

Get a Quick Risk Assessment

Submit Docs For Review

Submit Docs For Review

Get Your Audit-Ready Report

Get Your Audit-Ready Report

Make Your Business Audit-Ready! Get Expert Support from Start to Finish

Don’t wait for a notice to find what went wrong, let us audit-proof your GST before the department does!

Stay audit-proof today.

Must-Have Documents for GST Audit

Here’s what you need to keep your GST Audit smooth and penalty-free.

  • GST returns (GSTR-1, 3B, 9, 9C)
  • Sales and purchase invoices
  • Books of accounts – ledgers, trial balance, P&L, balance sheet
  • Input Tax Credit ledger with vendor reconciliation
  • Invoices on which GST is to be paid under RCM
  • HSN summary and rate-wise sales breakup
  • Expense and fixed asset registers
  • Agreements/contracts related to outward/inward supplies
  • Bank Statements (if required)
  • E-way bills, shipping documents, and delivery challans (if applicable)

Types of GST Audit

From departmental to special audits, here’s what you need to be prepared for.

Turnover-Based Audit (Withdrawn)

  • Earlier for turnover > ₹2 Cr, required GSTR-9C with CA certification
  • Now, GST Audit not mandatory
  • But, Self-Certification under GSTR-9C required for turnover > ₹5 Cr

Departmental GST Audit / Audit by Tax Authorities (Sec 65)

  • Done by GST officers
  • Prior 15 days notice provided
  • No turnover limit
  • Based on risk or discrepancies
  • Timeline: 3–6 months
  • Covers returns, ITC, liabilities

Special GST Audit (Sec 66)

  • Ordered by Commissioner
  • Done by nominated CA/CMA
  • Triggered by complexity or doubt
  • Timeline: 90 days (extendable)
  • Deep dive into books & valuation

GST Audit Services We Offer

Explore our complete suite of GST Audit

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Turnover-Based GST Audit Review

  • Validation of turnover threshold for audit applicability
  • Review of GSTR-9 and GSTR-9C for accuracy and completeness

Departmental Audit Support (Section 65)

  • Preparation and presentation of required data and documents
  • Drafting responses to audit queries and observations

Reconciliation Services

  • Matching of GSTR-1, GSTR-3B, GSTR-9 with books of accounts
  • Reconciliation of Input Tax Credit (ITC) as per GSTR-2B and purchase registers

Special Audit Assistance (Section 66)

  • Coordination with CA/CMA nominated by department
  • Submission of books and clarification support

Input Tax Credit (ITC) Analysis

  • Verification of ITC eligibility under Rule 36, 42 & 43
  • Detection of ineligible and blocked credits
  • Assistance in foreign remittance compliance and refund claims

Compliance Check & Documentation Review

  • Scrutiny of tax invoices, debit/credit notes, and e-way bills
  • Review of HSN/SAC codes used, tax rates applied, and time of supply
  • Support in ruling applications if required

Prevention of Show Cause Notices (SCNs)

  • Identification and mitigation of red flags before departmental scrutiny
  • Advisory on proactive steps to avoid litigation

Filing & Certification Support

  • Preparation and review of GSTR-9 and self-certified GSTR-9C
  • Review of HSN/SAC codes used, tax rates applied, and time of supply
  • Voluntary CA review for high-value or complex filings, if desired

Internal GST Audit (Voluntary)

  • Comprehensive audit beyond legal thresholds to uncover risks
  • Report on irregularities, process gaps, and cost-saving recommendations

Internal Controls & SOP Review

  • Evaluate internal processes to ensure audit-readiness
  • Suggest improvements in SOPs, documentation, and compliance workflows

Your GST Audit, The Startup Movers Way

We audit smarter, not harder with precision, process, and proactive control.

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We Understand Your GST Landscape

We begin by assessing your business model, returns filed, and GST structure to spot audit triggers early

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Reconciliations That Reveal the Truth

We run detailed GSTR-1, 3B, and 2B checks to find mismatches and hidden risks in your data.

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Document Validation You Can Count On

From invoices to contracts and ledgers — we cross-check every document against your returns.

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Risk Report + Fix Plan

You get a clear audit risk report and practical recommendations to plug compliance gaps.

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Department Ready. Always.

Whether it's audit scrutiny, notice response, or SCN handling, we’ve got your back.

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Internal Controls that Stick

We don’t stop at one-time audits. Our ongoing reviews help you stay clean, clear, and penalty-proof.

GST Audit Failure: Consequences You Should Know

Understand how audit lapses can lead to penalties, blocked ITC, and recurring departmental scrutiny.

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Penalty Under CGST Act

Failure to comply may attract a general penalty of up to ₹25,000 under Section 125.

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Further Scrutiny or Investigation

Non-compliance can trigger deeper reviews or investigative audits by the GST department.

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SCNs and Refund Delays

Audit discrepancies may lead to Show Cause Notices and delay your future GST refunds.

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Interest on Tax Gaps

Misreported or unpaid tax attracts interest, worsening financial strain over time.

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ITC Blocking

GST officers may block your Input Tax Credit until mismatches are resolved

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Reputational Risk

Repeated audits affect your credibility and invite continuous compliance pressure.

Why Trust Startup Movers?

Count on Startup Movers as your trusted GST Partner!

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Expert Guidance

10+ years of experience with 125+ experts guiding you every step of the way.

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Transparent Pricing

All-inclusive pricing with no hidden fees.

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Technology Driven

Using tech to provide great service to customers everywhere.

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Comprehensive Support

From documents to compliance, we handle it all.

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Trusted by 3000+ Startups

Join a large community of successful businesses.

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3+ Unicorns Produced

We’ve helped startups grow into billion-dollar businesses.

Let the Experts Handle Your GST Worries

From data collection to final submission, our team ensures 100% accurate GST filings — tailored for your business.

Talk to Startup Movers now

What Our Clients Say

Discover why businesses love working with Startup Movers!

Frequently Asked Questions

Get answers to common questions on GST Advisory and Transaction Structuring services

A GST Audit is a detailed review and examination of a taxpayer’s GST records to ensure that all tax filings, input tax credit claims, and payments are accurate and fully compliant with the GST law.

From FY 2020–21 onwards, the mandatory GST audit by a Chartered Accountant or Cost Accountant has been removed having turnover more than ₹2 crore in a financial year.

  • Taxpayers with aggregate turnover of more than ₹5 crore in a financial year must:
    • Self-certify and file Form GSTR-9C (Reconciliation Statement),
    • Along with their annual return in GSTR-9.
  • Taxpayers with turnover up to ₹5 crore are not required to file GSTR-9C.

There are mainly three types:

  1. Turnover-Based Audit (earlier under Section 35), now withdrawn
  2. Departmental Audit (Section 65)
  3. Special Audit (Section 66 – ordered by a Commissioner)

Different sectors face unique GST challenges. We help analyze GST impact for industries like real estate, e-commerce, and exports to ensure compliance and profitability.

  • GSTR-1, 3B, 9, 9C filed
  • Vendor-wise ITC reconciliation
  • Rule 42/43 ITC reversal tracking
  • Tax rate verification on outward supplies
  • Cross-checking books vs returns
  • Document matching (invoices, ledgers, agreements)
  • E-way bill and delivery trail
  • Internal control review points like SOPs and vendor health

A departmental GST audit must be completed within 3 months from the date of commencement (extendable to 6 months).

Startup Movers assists in preparing for this timeline and responding effectively.

To prepare for a GST audit, ensure all GST returns are filed correctly, books of accounts are updated, and invoices, ITC records, and reconciliations (like GSTR-3B vs GSTR-1 and GSTR-2A/2B) are in order.

Keep all supporting documents ready for verification.

If the GST auditor finds discrepancies, the business may face:

  • Demand notices
  • Input tax credit reversal
  • Penalties and late fees

Startup Movers helps address these with expert representation and corrections.

No, GST audit is not mandatory for all businesses. While the turnover-based audit requirement (for businesses having turnover above ₹2 crore) was withdrawn, departmental audits under Section 65 and special audits under Section 66 can still be initiated for any registered taxpayer if discrepancies are found.

However, Self-Certification by the taxpayer in Form GSTR-9C is mandatory for businesses having turnover greater than ₹5 crore.

That’s why many businesses opt for voluntary internal control reviews to stay compliant and audit-ready.

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