Gst Audit Documentation Requirements

GST Audit Documentation:

Any electronic or written records that are prepared during the audit process are covered under the GST Audit Documentation. It acts as an evidence to prove the audit was performed, safeguarding the auditor side by side at time of any dispute about its performance or conduction. They have a pivotal role to play under the laws of GST to ensure compliance.

Purpose of GST Audit Documentation:

The purpose behind the documentation work during GST Audit is as follows-

  • To provide for a proof that the audit was pre-planned.
  • To provide for a proof that the GST Audit was conducted and performed as per the laid auditing standards.
  • For providing the engagement team with assistance, for effectively planning and performing the audit.
  • For facilitating that the engagement team is accountable and responsible for all the work.
  • For providing an assistance in planning and controlling audits in future.
  • To preserve the matters significant for the continuity of the GST Audit in future, in form of records.
  • To prove and confirm that all the objectives set by the auditors for the course of the audit were satisfied.
  • For encouraging the use of approach that is methodical.
  • To enable the reporting partner in ensuring that the planned work is appropriately and adequately completed or done.
  • To enable any review and inspections from external sources in accordance with the statutory, legal and regulatory requirements.

List of Documentation for GST Audit:

The below list of documents must necessarily be covered during a GST Audit-

  • Offer letter containing the scope and objective of the management and the auditor
  • Letter of appointment and engagement of the auditor
  • Details of the Audit Program and the Audit Plan
  • Detailed GST Audit Checklist
  • Form GSTR-9C
  • Copy of the duly filed GST Return
  • Details of paid taxes, sales made and Input Tax Credit availed
  • Copies of agreements
  • Copies of invoices
  • Notes about the procedure of risk assessment applied to areas of low and high risk in the organization.
  • Copy of the obtained written letter of representation from the management.
  • All the important matters that were identified by the auditor during GST Audit.
  • Deficiencies found during the auditing process which have to be communicated to the management of the company.
  • Appropriate evidences collected by the auditor.
  • Electronic copy of all the working papers in format such as JPEG, CSV, Excel, PDF etc.

Documentation by GST Auditor:

There auditor has to maintain the working papers in the GST Audit. These working papers must contain all the prescribed content in the statutes or guidelines. The content of the working papers is as follows-

  • Name of the audited company or client and period covered by the audit.
  • Used methodology for audit, sources of the data collected and tools used.
  • Details of the observations made by the auditor along with the information regarding reference documents, date, amount and remarks etc.
  • Signature of all the partners, reviewers and members.
  • Signature of the staff members who prepared the working papers and date.

The documentation under GST Audit is the property of the GST Auditor. The auditor has to submit the GST Audit working papers to the management and the government officials along with various disclosures to be made in GST Audit Report. But they make sure that the copies of the documentation provided to the entity are in such manner that it does not creates discrepancy with the confidentiality, independence and validity of the whole process of GST Audit. Therefore, for recurring audits, the auditor usually separates the papers in two separate files namely; Current Audit File and Permanent Audit File and then provides them accordingly.

Author: Anil Agrawal
EZYBIZ India Consulting LLP, New Delhi. The firm is business and tax consultancy firm providing consultancy in Taxation, Regulatory, Transfer pricing, Valuation, Corporate funding and Business set up matters. He may be reached at 9899217778 or