The GST department have started sending intimation for conducting GST Audit in accordance with the provisions of Section 65 of CGST Act, 2017 and directing the assess to furnish the information/ documents as per list/format enclosed like Income Tax return, trial balance etc. The GST Audit by GST authorities involves detailed scrutiny of the accounts and records. Here is the performa:
FORM GST ADT – 01
Notice for Conducting Audit (F.Y. 2017-18 & 2018-19)
To, GSTIN : 000
M/s ……. Pvt / Ltd
Period :- FY 17-18 & 18-19
Subject: Intimation for conducting GST Audit in accordance with the provisions of Section 65 of CGST Act, 2017, C/reg.
Whereas it has been decided to undertake audit of your books of account and records for the financial year 2017-18 (from July-17 to March-18) and 2018-19 in accordance with the provisions of Section 65 of CGST Act, 2017. I propose to conduct the said audit at my office /at your place of business (as the case may be) on a future mutually agreed date.
2. And whereas in this regard you are required to:
(i) afford the undersigned the necessary facility to verify the books of account and records or other documents as may be required in this context, and
(ii) furnish such information as may be required and render assistance for timely completion of the audit.
3.You are hereby requested to furnish the information/documents as per list/format enclosed herewith through an authorized representative at our office premises within fifteen days and to produce your books of account and records for the aforesaid financial year as required for audit. (As detailed in Annexure ‘A’ & ‘B’ attached with this letter). Further, information as detailed in Annexure ‘C’ enclosed may also be provided.
4. In case of failure to comply with this notice, it would be presumed that you are not in possession of such books of account and proceedings as deemed fit may be initiated as per the provisions of the Act and the Rules made there under against you without making any further correspondence in this regard.
Ends: As above.
Yours Sincerely,
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Annexure ‘A’ (Documents / Information Required)
1. Copy of Annual Financial Statement for the Year 2017-18.
2. Copy of Trial balance for the period July, 2017 to March, 2018.
3. Income Tax Returns alongwith the Annexure for the financial year 2017-18.
4. Copy of Monthly/Quarterly/Annual Returns i.e. GSTR-1, GSTR-3B, GSTR- 9/9A, GSTR-2/2A etc.) filed with the Department (if applicable) for the financial years 2017-18.
5. Cost Audit, Tax Audit and Internal Audit Reports, wherever applicable for the period 2017-18.
6. Chart showing details of the Inward & Outward supply of Goods & Services both, value and tax paid through Cash and ITC from 01.07.2017 onwards:
| Year | Description of Supply- (Manufacturing/ Service/ Trading) | Supply (No./Kg./MT) | Assessable Value | (IGST/ SGST/ CGST) | GST paid RATIO | Cash | ITC | TOTAL | Cash | ITC |
| 2017-18 (from July 2017) |
Further, if exempted supplies are also being effected then please also provide the details of the same along with the details of the relevant exemption Notification.
7. Details of ITC taken and utilized for the period 2017-18 in the following format.
| !Month | Credit taken | Credit utilized | ||
| CGST | OCGST | SGST | Total | |
8. Name and HSN code of goods/service manufacture/supply.
9. Name and HSN code of inputs/input services used.
10.Copy of Show Cause Notice issued, if any
11. Copy of TRAN-1 along with details of head-wise credit transferred.
12.Copy of last audit report, if available.
13.List of major inputs (along with Tariff Classification rate of duty).
14.Further, you are also requested to confirm that whether you were also register as Central Excise & Service Tax Assessee for the earlier period; and if so, then inform the last Audit date & period covered. (Copy of the audit report may please be provide)
15.lt is also requested to designate a person (employee of the company/registered concern) for coordinating with the audit team and communicate the name, designation and contact numbers and email ID of the person so designated.
16.lt is further, requested that full co-operation may be extended to the Audit party in carrying out the audit and keep all the relevant records ready so that the audit can be conducted smoothly.
17 .In case of any difficulty, you can get in touch with the officers through tele2_hone number/email id mentioned below:
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| S.No. | Name of the officer | Designation | Contact No. |
| 1. | Shri ….. | Superintendent |
Annexure ‘B’ (Documents Required if GSTR-9/9A filed for F.Y.2018-19)
1. Copy of Annual Financial Statement & Trial Balance for the Year 2018-19.
2. Income Tax Returns alongwith the Annexure for the financial year 2018-19.
3. Copy of Monthly/Quarterly/Annual Returns i.e. GSTR-1, GSTR-3B, GSTR- 9/9A, GSTR-2/2A etc.) filed with the Department (if applicable) for the financial years 2018-19.
4. Cost Audit, Tax Audit and Internal Audit Reports, wherever applicable for the period 2018-19.
5. Chart showing details of the Inward & Outward supply of Goods & Services both, value and tax paid through Cash and ITC from 01.04.2018 onwards:
| Year | Description of Supply- (Manufacturing/ Service/ Trading) | Supply (No./Kg./MT) | Assessable Value | (IGST/SGST/CGST) | GST paid RATIO | Cash | ITC | TOTAL | Cash | ITC |
| 2018-19 |
Further, if exempted supplies are also being effected then please also provide the details of the same along with the details of the relevant exemption Notification.
6 Details of ITC taken and utilized for the period 2018-19 in the following format.
| !Month | Credit taken | Credit utilized | ||
| CGST | IGST | SGST | Total | |
7. Name and HSN code of goods/service manufacture/supply.
8. Name and HSN code of inputs/input services used.
9. Copy of Show Cause Notice issued, if any.
10. Copy of last audit report, if available.
11. List of major inputs (along with Tariff Classification rate of duty).
12. Further, you are also requested to confirm that whether you were also
register as Central Excise & Service Tax Assessee for the earlier period; and if so, then inform the last Audit date & period covered. (Copy of the audit report may please be provide)
13. lt is also requested to designate a person (employee of the company/registered concern) for coordinating with the audit team and communicate the name, designation and contact numbers and email ID of the person so designated.
14. lt is further, requested that full co-operation may be extended to the Audit party in carrying out the audit and keep all the relevant records ready so that the audit can be conducted smoothly.
15. ln case of any difficulty, you can get in touch with the officers through tele phone number/email id mentioned below:
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ANNEXURE-C
GSTAM-1
PART I – REGISTERED PERSONS’ PROFILE
- Name of the Registered Person
- GSTIN
- Address of the Registered Person
- Principal Place of Business
- Name and address of the Corporate/Registered Office of the Service Provider
- Web address of the company
- Permanent Account Number
- Description of the goods/services supplied
- Details of Additional Place of Business
PART-II – OTHER INFORMATION
l} Constitution of Business (Please Select the Appropriate}
| i | Proprietorship | ix | Unlimited Company | ||
| ii | Partnership | X | Limited Liability Partnership | ||
| iii | Hindu Undivided Family | xi | Local Authority | ||
| iv | Private Limited Company | _/ | xii | Statutory Body | |
| V | Public Limited Company | xiii | Foreign Limited Liability Partnership | ||
| vi | Society/ Club / Trust/ Association of Persons | xiv | Foreign Company Registered (in lndia) | ||
| vii | Government Department | xv | Others (Please specify) | ||
| vii | Public Sector Undertaking |
Details of proprietor/ partner/ CEO/ Chairman/ Managing Director (as applicable). Details of Proprietor /Partners/ CEO/ Chairman/Managing Director /Member etc.
- · NAME
- · Designation Residential Address
- · PAN No.
- · AADHAR No.
- · Telephone No.
Details of registration with any other Government Department/ Agency or Regulatory Authority as the case may be.
i. Customs registration No.(BIN No.)
ii. DGIT’s IEC No.
iii. Registrar of Company’s CIN No.
iv.Tour Operators with RTA. if yes give details.
v. Stock Brokers with SEBI. if yes give details
10.Name and designation of the authorized person of the Registered Person.
- · NAME
- · Designation Residential Address
- · PAN No. AADHARNo.
- · Telephone No.
11.Name of the designated bank where the GST is deposited.
12.Details of the Bank accounts used for business transaction with name of the bank, branch, IFSC and account number.
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