Checklist for GST Audit

Every registered person having turnover of more than Rs. 2 Crore has to file the reconciliation statement along with certificate by an Auditor as prescribed in Form GSTR 9C.

 

For proper execution of work a detailed checklist should be devised which clearly states the various details to be checked, manner of checking and the extent of checking. This ensures that important issues are not overlooked.

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