GST DAILY – 154

GST Audit Checklist for Inward supply – 15

👉 Have you checked purchase invoice/ delivery challans with purchase register?

👉 Have you checked the HSN Classification for inward supplies?

👉 Have you checked Inward supply with the Monthly returns?

👉 Have you checked whether any input tax is added to the cost of purchase where input tax credit is not allowable?

👉 Have you made a list of inward supply invoices for which there are no corresponding entries in inward supply records and GST return?

👉 Have you checked that inward supplies are classified between intra-State, inter-State, Imports etc.?

👉 Have you checked that purchases of capital goods are booked as fixed assets and the GST is paid thereon? Have you checked Assets which have depreciated 100%?

👉 Have you checked sale / deletion of fixed assets?

👉 Others if any specify

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