Questionnaire for review of the Internal Control System

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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 2019 contains a questionnaire for review of the Internal Control System and Walk through in ANNEXURE – GSTAM- VI.

Key highlights of the questionnaire as under:

Part A- Supply of Goods:-

I. Questionnaire for review of the internal control system on:-

  1. Purchase – Inward Supplies
  2. Outward supplies
  3. Stores
  4. Tax Accounting
  5. Job Work

II. Walk Through on:

Flow chart showing the movement of transactions; same route can be followed for walk through process. (Consider only such part of flow chart as applicable in case the supplier being manufacturer or directly supplying goods procured as such)

  1. Purchases
  2. Input Tax Credit
  3. Costing
  4. Price determination (Transaction Value)
  5. Classification (where applicable)
  6. Outward supply
  7. outward supply return
  8. Non Taxable items

Part B- Supply of Services:-

A. Flow Chart showing manner of verification of transactions and documents during Walk Through and Audit:-

  1. Verification of Supply of Services and Income:
  2. Receipt of Inputs (including goods and services – Inward supplies) and availment of ITC thereon
  3. Financial Record Scrutiny
  4. Use of Inputs/ Input Services in Exempted Services:

B. Questionnaire for gathering information on:-

  1. General
  2. Invoicing pattern
  3. Accounts and records
  4. Making of GST return
  5. Place of supply
  6. valuation of services
  7. Amount to be included in taxable value
  8. MIS

Complete Annexure- GSTAM- VI can be accessed at: