The CBIC has issued GST Audit Manual 2019 after approval by the Board. The Board vide its letter F. No. 221/03/2013 – CX-6 dated August 30, 2018 requested to Directorate General to prepare a manual on Audit in GST for the consideration of the Board. The said GST Audit Manual contains a Check List for verification of Records/Registers during the course of Audit verification in GSTAM – Annexure IX.
Following are the list of Records and Registers to be maintained by the taxpayers for Goods and Services as per GSTAM -Annexure IX is as under:
PART–I: GOODS
I. Records to be verified in the marketing and outward supplies department:-
- Purchase Orders
- Price Circulars
- Delivery Challans
- Material transfer note
- Sales Book
- Outward supply book
II. Records to be verified in the stores department (Where applicable):-
- Stores Ledger
- Goods Receipt Note (GRN)/Material Receipt Note/Inspection Cum Receipt Report (ICRR)
- Material Return Note
- Rejected Goods Register
- Waste Register
- Physical Stock Verification Statement
- Job work/Sub-contract Register
III. Finance & Accounts related records:-
- Ledgers
- Debit Note
- Credit Note
- Journal Voucher
- Internal Audit Reports
- Purchase Book
- Purchase Return Book
- Income Tax Audit Report
- Income Return
- Fixed Assets Register
- Monthly Stock Statement to Bank
PART-II –SUPPLY OF SERVICES
A. RECORDS TO BE VERIFIED
I. Marketing and sales department:-
- Purchase Orders/Agreements/MOUs
- Outward supply book
II. Stores department:-
- Stores Ledger
- Job work/Sub-contract Register
III. Finance & Accounts related records:-
- Ledgers
- Debit Note
- Credit Note
- Journal Voucher
- Internal Audit Reports
- Purchase Book
- Purchase Return Book
- Income Tax Audit Report
- Income Return
Detailed GSTAM – Annexure IX can be accessed at: https://www.a2ztaxcorp.com/wp-content/uploads/2019/07/ANNEXURE-–-GSTAM-–-IX.pdf