Resources · GST audit

GST audit workpapers.

A structured GST file starts with reconciliations: outward liability, ITC, annual return, Clause 44, blocked credits and notice-response support. This hub groups the downloadable formats and calculators that belong together in a real CA workpaper file.

Open ITC tracker Build Clause 44 breakup

Reconciliation file

Core GST reconciliations resources

GSTR-1 vs GSTR-3B Reconciliation

Outward-liability reconciliation with reason codes for timing, amendment, credit-note and tax-payment differences.

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GSTR-2B ITC Reconciliation

Invoice-level ITC tracker with Section 16(4), Rule 37 and Rule 37A reversal fields.

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GSTR-9 Books Reconciliation

Annual return bridge between books, GSTR-1, GSTR-3B and GSTR-9.

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GSTR-9C Reconciliation

Annual GST reconciliation support for audited financials, turnover, tax paid and ITC.

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Form 3CD Clause 44 GST

Expense breakup support where tax-audit reporting needs GST classification by registered and unregistered suppliers.

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ITC 2A/2B Reconciliation

Cross-period matching format for ITC per books, 2A, 2B and follow-up action.

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Compliance support

Checklists and notice workpapers resources

Blocked Credit 17(5)

Working paper for blocked-credit review and permanent ITC reversal documentation.

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RCM Applicability Checklist

Reverse-charge screening for vendor categories, import of services and statutory entries.

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GST Refund Working Paper

Refund eligibility, turnover, ITC and documentary support tracker.

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E-invoicing Compliance Checklist

Applicability, IRN, QR code and ERP control checks for e-invoicing compliance.

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E-way Bill Compliance Checklist

Movement documentation, value threshold, validity and exception review format.

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GST ASMT/DRC Notice Reply

Response structure for scrutiny and demand workflows with annexure mapping.

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Calculators

Use before finalising the file resources

Form 3CD Clause 44 Breakup

Build the GST supplier classification schedule for tax-audit reporting.

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GST IMS Reconciliation Guide

Understand how IMS changes purchase matching and vendor follow-up.

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GSTR-9/9C Applicability Checker

Check whether annual GST return and reconciliation statement requirements apply.

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GST Refund Calculator

Estimate refund figures before preparing the working paper.

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Blocked Credit Checker

Screen common ITC items before permanent reversal documentation.

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ITC Reversal Rules 42/43

Compute common-credit reversals for exempt and taxable supply mixes.

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GST Late Fee Calculator

Estimate late fee and interest impact for delayed GST filings.

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Practitioner note

Keep the mismatch reason with the number matching

GST reconciliations become weak when the variance is separated from the reason code and follow-up action. Keep source return, books figure, variance, reason, owner and closure evidence in the same workpaper so annual return, scrutiny and tax-audit reporting do not repeat the same matching exercise.