GST DAILY – 156

GST Audit Checklist for General -17

👉Whether the registered person has complied with Anti-Profiteering clause?

👉Whether reliance is placed on any notifications/clarifications / advance ruling / judgement in respect of rate of tax charged and collected. Whether  any conflicting Advance Ruling order is applicable?

👉 Are there any department inspection proceedings for Transitional Credits or any other demands created?

👉 Have you checked for any adverse points in reports issued by Internal/ Statutory auditors or any other such reports?

👉 Have you checked for any adverse points in reports in the previous year?

👉 Have you checked that assessment orders / appeal orders/notices issued by the department, if any?

👉Is there any judicial pronouncement that could be applicable to the dealer?

👉 Have you discussed any adverse issues arising out of the audit with the client?

👉 Have you obtained the letter of appointment/issued the letter of acceptance of audit?

👉 Have you come across any unusual transactions?

👉 Have you checked miscellaneous receipts/other income?

👉 Have you come across any huge or unusual inward or outward supply transactions/tax credits / tax payments etc.?

👉 Have you noticed any comments on internal controls, periodicity of updation of accounts/records etc.?

👉Whether the registered person has availed the facility of digital signature?

👉 Whether the Auditor has used appropriate Audit tools?

👉Others if any – specify