What is the due date?

31 December of the year following the financial year (subject to CBIC extensions).

Reconciliation statement between GSTR-9 (annual return) and audited financial statements. Self-certified by taxpayer for entities above ₹5 crore turnover.

What if mismatches are found?

Pay differential tax with interest before filing or face Section 73 / 74 demand notice with penalty.

Can ITC be claimed if missed in GSTR-3B?

Generally, ITC must be claimed within the due date for filing return for September of next FY or annual return — whichever is earlier. After this, ITC may lapse.

GST Audit

GST Audit and GSTR-9 / 9C compliance — annual return, reconciliation statement, ITC reconciliation and audit by CA / CMA for GST-registered businesses.

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Overview

Understanding GST Audit

GST compliance involves annual return filing in Form GSTR-9 (mandatory above ₹2 crore turnover) and reconciliation statement in GSTR-9C (mandatory above ₹5 crore turnover) — the latter being the GST audit equivalent. While the statutory audit by CA / CMA was removed in 2021 (replaced with self-certification of GSTR-9C), reconciliation rigor and accuracy remain critical to avoid future demands and penalties. Key areas of GST audit: outward supply reconciliation (GSTR-1 vs books), inward supply matching (GSTR-2A / 2B vs ITC), output tax payment, RCM compliance, e-way bill matching, refund claim accuracy, TDS/TCS credits and exempt-supply treatment. We handle end-to-end GST annual return filing, GSTR-9C reconciliation, audit support and dispute resolution before GST officers, AAR, GST Tribunal and High Court.

Why Legal Door

Built for Outcomes, Trusted Pan-India

Specialist lawyers, transparent pricing and end-to-end execution from first call to final order.

CA + CMA Team

Both qualifications available for GST audit assignments.

Books-to-Returns Reconciliation

Detailed reconciliation between books, GSTR-1 / 3B / 9.

ITC Maximization

Identify missed ITC and reverse irregular ITC before audit.

Audit / Litigation

Departmental audit (Section 65), special audit (Section 66) and tribunal representation.

What We Cover

Key Highlights

GSTR-9 annual return (mandatory > ₹2 crore turnover)

GSTR-9C reconciliation statement (> ₹5 crore turnover)

GSTR-1 / 3B vs books reconciliation

GSTR-2A / 2B vs ITC reconciliation

RCM (Reverse Charge Mechanism) compliance

E-invoicing compliance (> ₹5 crore turnover)

E-way bill matching with returns

Refund claim accuracy and reasonableness

TDS / TCS credit reconciliation

HSN / SAC code accuracy

Our Process

How We Help You

A straightforward, transparent path from first call to resolution.

1Books Closure

Finalize books for the financial year; ensure all supplies / ITC are recorded.

2Reconciliation

Books vs GSTR-1 vs GSTR-3B; ITC books vs 2A / 2B; e-way bills.

3Pre-filing Adjustments

Pay short-paid tax with interest; reverse irregular ITC.

4GSTR-9 / 9C Filing

File annual return + reconciliation by 31 December (or extended date).

5Departmental Audit Defence

Where audit is conducted, support with reconciliation and explanations.

Legal Framework

Applicable Laws & Regulations

Key statutes, rules and judicial precedents that govern this service.

CGST Act, 2017 — Section 35(5) (until 2021)

Mandatory GST audit (now self-certification).

Section 44 + Rule 80

Annual return and reconciliation statement.

Section 65

Departmental audit by GST officers.

Section 66

Special audit by CA / CMA on Commissioner's direction.

Section 73 / 74

Demand and recovery of short-paid tax.

Avoid These Mistakes

Common Pitfalls

Costly errors we routinely help clients fix — or better, avoid altogether.

Late GSTR-9 / 9C

Late fees + risk of audit / scrutiny.

Books vs Returns Mismatch

Mismatch between books and GSTR-3B leads to demand notices under Section 73 / 74.

ITC Without 2A / 2B

ITC claimed without supplier upload faces reversal.

RCM Non-Payment

Reverse charge tax not paid and not declared in GSTR-3B is a common audit finding.

FAQs

Common Questions

Everything you need to know before you begin

GSTR-9 is mandatory above ₹2 crore turnover. GSTR-9C reconciliation is mandatory above ₹5 crore — now self-certified by taxpayer (CA / CMA audit not statutorily mandatory since FY 2020-21).

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