Checklist for a Departmental Auditor

Departmental auditors may be appointed to verify the accuracy of the GST returns filed by businesses. The auditors may check whether the businesses have correctly calculated the GST liability and have filed their returns within the prescribed timelines.

Departmental auditors may also be appointed to identify any GST evasion by businesses. The auditors may check whether the businesses have deliberately avoided paying GST by manipulating their accounts or by underreporting their turnover.

Here are some general items that you may consider including in your checklist:

• Verify the registration status of the auditee under GST, including the GSTIN and the registration certificate.
• Verify the accuracy of the GST returns filed by the auditee, including the GSTR-1, GSTR-3B, and GSTR-9.
• Review the auditee's accounting records and ensure that they are maintained as per the GST law and rules.
• Verify the input tax credit (ITC) claimed by the auditee and ensure that it is eligible as per the GST law and rules.
• Verify the output tax liability declared by the auditee and ensure that it is correct as per the GST law and rules.
• Check for any discrepancies or inconsistencies in the GST returns filed by the auditee and reconcile them with the accounting records.
• Verify the payment of GST liabilities by the auditee and reconcile them with the GST returns filed.
• Check for any non-compliance with the GST law and rules by the auditee and recommend corrective actions.
• Check for any fraudulent activities or attempts to evade GST by the auditee and report them to the appropriate authorities.
• Prepare a comprehensive audit report, including the findings, observations, and recommendations.

The actual checklist may vary depending on the specific circumstances and requirements of your audit. Note that this checklist is not exhaustive and may need to be modified based on the specific requirements of your audit.

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