Generate an Excel/PDF workbook for GST, TDS/TCS, income tax, ROC, payroll statutory, notices, consultant controls, portal access and recurring compliance monitoring.
| Area | Risk | Control | Test | Evidence | Cadence |
|---|---|---|---|---|---|
| Compliance universe ownership | Applicable registrations, filings, licences or owners are incomplete. | Compliance universe register, owner matrix, applicability review and calendar. | Compare registrations to activities/locations, review owners, test trigger events and overdue escalation. | Entity structure, registrations, licences, calendar, owner matrix and overdue tracker. | Quarterly / Change event |
| GST outward supply returns | Sales, credit notes, exports, e-invoices or GSTR-1/3B values are incomplete or inconsistent. | Invoice sequence, e-invoice/e-way bill review, GSTR-1 to 3B reconciliation and return approval. | Reconcile sales to returns, test sequences, inspect e-invoice/e-way exceptions and filing sign-off. | Sales register, GST returns, e-invoice data, e-way bills, credit notes, challans and approvals. | Monthly |
| GST ITC reversals | ITC is availed without vendor reporting, eligibility review or reversal support. | GSTR-2B reconciliation, blocked-credit checklist, vendor follow-up and reversal working. | Match purchases to GSTR-2B, test blocked credit, age unmatched ITC and review reversals. | Purchase register, GSTR-2B, vendor confirmations, blocked-credit working and reversal entries. | Monthly / Annual |
| GST payments refunds notices | GST liability, interest, refunds or notices are not paid, supported or tracked. | Liability review, challan approval, refund support file and notice tracker. | Agree liability to ledgers/challans, review interest, inspect refund file and age notices. | GST ledgers, challans, refund applications, notices/orders, response files and correspondence. | Monthly / Event |
| TDS TCS deduction deposit returns | Withholding is missed, wrong, late or unreconciled to books and returns. | Payment-code mapping, rate review, challan reconciliation and quarterly return review. | Sample payments, reconcile GL to challans/returns, test certificates and review correction statements. | Ledgers, TDS/TCS workings, challans, returns, lower/nil certificates and TRACES reports. | Monthly / Quarterly |
| Income tax forms tax audit | Advance tax, statutory forms or tax-audit schedules are late, unsupported or inconsistent. | Tax calendar, computation review, form tracker and tax audit tie-out. | Review tax computations/challans, check form acknowledgements, tie Form 3CD clauses and inspect certifications. | Tax computations, challans, portal acknowledgements, Form 3CD workpapers and management representations. | Quarterly / Annual |
| ROC Companies Act filings | Annual, board/shareholder or event-based MCA filings are delayed or inconsistent. | ROC calendar, secretarial event tracker, register maintenance and form approval workflow. | Match board events to forms, inspect AOC-4/MGT-7/event filings, review delay fees and registers. | MCA SRNs/challans, minutes, statutory registers, annual return, financial statements and event tracker. | Annual / Event |
| Payroll statutory compliance | PF, ESI, PT, LWF, gratuity or salary TDS compliance is inaccurate or late. | Payroll compliance calendar, payroll-to-challan reconciliation, employee master review and return approval. | Reconcile payroll to challans, sample eligibility/wage base, review late payments and joiner/leaver coverage. | Payroll register, employee master, PF/ESI returns, PT challans, salary TDS returns and HRMS reports. | Monthly |
| Portal access DSC audit trail | Compliance portals are accessed through shared IDs, leavers, weak DSC custody or missing approvals. | Portal user register, DSC custody control, maker-checker filing and access review. | Review active users/leavers, inspect DSC custody, check maker/checker evidence and filing audit trail. | Portal users, DSC register, access review, leaver list, filing approvals and consultant access list. | Quarterly |
| Notices litigation consultants | Notices, assessments, appeals or consultant deliverables are not tracked or escalated. | Notice register, response approval, litigation tracker and consultant SLA. | Age notices/hearings, review responses, tie demands to books and inspect consultant pending list. | Notice register, portal notices/orders, responses, demand register, appeal files and consultant MIS. | Weekly / Monthly |
Use this with the statutory compliance internal audit checklist, the monitoring rules repository and the tax audit workpaper hub.
Statutory compliance internal audit is strongest when returns, challans, reconciliations, notices, portal access and ownership evidence are tested together. The workbook connects GST, TDS/TCS, income tax, ROC, payroll statutory, licence and notice controls into one review file.
The Excel export gives auditors separate sheets for engagement scope, RCM rows, GST outward and ITC testing, TDS/TCS, income tax and ROC, payroll statutory, portal access/DSC, notices/litigation and monitoring exceptions.
A CA firm is reviewing statutory compliance controls for a multi-state company with monthly GST returns, quarterly TDS returns, annual ROC forms, payroll statutory payments and open GST notices.
