List of Records/Registers of Taxpayers to be verified during GST Audit by Dept

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The CBIC has issued GST Audit Manual 2019 after approval by the BoardThe 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:-

  1. Purchase Orders
  2. Price Circulars
  3. Delivery Challans
  4. Material transfer note
  5. Sales Book
  6. Outward supply book

II. Records to be verified in the stores department (Where applicable):-

  1. Stores Ledger
  2. Goods Receipt Note (GRN)/Material Receipt Note/Inspection Cum Receipt Report (ICRR)
  3. Material Return Note
  4. Rejected Goods Register
  5. Waste Register
  6. Physical Stock Verification Statement
  7. Job work/Sub-contract Register

III. Finance & Accounts related records:-

  1. Ledgers
  2. Debit Note
  3. Credit Note
  4. Journal Voucher
  5. Internal Audit Reports
  6. Purchase Book
  7. Purchase Return Book
  8. Income Tax Audit Report
  9. Income Return
  10. Fixed Assets Register
  11. Monthly Stock Statement to Bank

PART-II –SUPPLY OF SERVICES

A. RECORDS TO BE VERIFIED

I. Marketing and sales department:-

  1. Purchase Orders/Agreements/MOUs
  2. Outward supply book

II. Stores department:-

  1. Stores Ledger
  2. Job work/Sub-contract Register

III. Finance & Accounts related records:-

  1. Ledgers
  2. Debit Note
  3. Credit Note
  4. Journal Voucher
  5. Internal Audit Reports
  6. Purchase Book
  7. Purchase Return Book
  8. Income Tax Audit Report
  9. Income Return

Detailed GSTAM – Annexure IX can be accessed at: http://www.a2ztaxcorp.com/wp-content/uploads/2019/07/ANNEXURE-–-GSTAM-–-IX.pdf