GST DAILY – 155

GST Audit Checklist for Maintenance of Books of Accounts – 16

👉Whether books of accounts are maintained as specified in section 35 r/w Rules 56, 57 and 58 of the GST Law?

👉Whether books of accounts are maintained at each place of business?

👉Whether books of accounts are maintained Manually or Electronically? If the same is maintained Electronically whether the software used complies with the requirements of the law?

👉Whetherthe copies of Agreements/Agent agreement and other supporting documents are obtained?

👉Whether the copies of Audited Financial Statements for each registration wise are obtained?

👉 Whether Transporter/Warehouse keeper has maintained the books of Account as per the law?

👉 Whether the Register of E-way Bill/Delivery challan is maintained as per the law?

👉 Whether E-Way bills are used for Valid purpose?

👉Whether the register of ITC-01, ITC-02, ITC-03 and ITC-04 is maintained as per the GST law?

👉Whether the supplier maintains the Cash/Bank Register for recording the transactions entity wise?

👉Whether the books of Accounts maintained centralized or decentralized?

👉Others if any-specify

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