GST Audit Services in India - Complete Guide 2026
📌 TL;DR - GST Audit Services at a Glance
GST audit is the systematic examination of a registered taxpayer's records, returns, and financial documents to verify turnover, ITC availed, tax paid, and compliance with the CGST Act, 2017. GSTR-9C is self-certified (not CA-certified) from FY 2020-21 onwards per Finance Act 2021. Mandatory for aggregate turnover above INR 5 crore. Departmental audit under Section 65 can target any taxpayer. Penalty up to INR 25,000 under Section 125. Patron Accounting starting at INR 9,999 (Exl GST and Govt. Charges).
Whether your business is facing a routine GSTR-9C filing, a Section 65 departmental audit notice (Form GST ADT-01), or a Section 66 special audit direction, Patron Accounting's experienced CA team provides end-to-end support - from ITC reconciliation to final filing and post-audit representation.
| Parameter | Key Detail |
|---|---|
| Governing Act | CGST Act, 2017 - Sections 44, 65, 66 read with Rules 80, 101, 102 |
| Who Files GSTR-9C | Businesses with aggregate turnover above INR 5 crore (FY 2020-21 onwards) |
| GSTR-9 Filing | Mandatory for turnover above INR 2 crore; optional below INR 2 crore (FY 2024-25) |
| GSTR-9C Due Date | 31 December of the following financial year (e.g., 31 Dec 2025 for FY 2024-25) |
| Departmental Audit (Sec 65) | Commissioner-directed; 15 working days' notice in ADT-01; completed in 3-9 months |
| Special Audit (Sec 66) | Directed by Asst. Commissioner with Commissioner approval; CA/CMA conducts; 90-180 days |
| Penalty | General penalty up to INR 25,000 under Section 125 of CGST Act |
With evolving compliance requirements - including the shift from CA-certified audit to self-certified GSTR-9C under Finance Act 2021 - businesses need expert support to avoid notices, demands, and penalties. GST audit kya hoti hai aur kaise hoti hai? Patron Accounting ki CA team se sampark karein - GSTR-9C reconciliation se lekar departmental audit representation tak, hum sab handle karte hain.
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