The audit record of a late-filing conclusion — compute the figures with the GST Late Fee & Interest Calculator, then document the period, days delayed, and final amounts here.
Entity: ___ · GSTIN: ___ · Financial year ended: ___
Tax period: ___ · Days delayed: ___
This working paper records the CONCLUSION of a late-fee/interest computation performed separately — use the GST Late Fee & Interest Calculator (coraa.ai/university/gst-late-fee-calculator) to work out the figures below, since the exact formula depends on turnover (nil vs non-nil return), the applicable daily rate cap, and whether interest applies to the gross liability or only the cash-ledger portion of tax paid.
This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.
Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.
