GST audits as they stand today.
| Type | What it is | Who does it |
|---|---|---|
| Annual return (GSTR-9) | Summary of the year's GST | The business; optional up to ₹2 crore turnover |
| Reconciliation (GSTR-9C) | Books reconciled with returns, self-certified | The business, above ₹5 crore turnover |
| Departmental audit | Audit of records by GST officers | The GST department, with notice to the business |
| Special audit | Audit ordered in complex cases | A Chartered Accountant or cost accountant nominated by the department |
| Internal GST review | A health check before the department looks | Us, for your business |
The annual return and reconciliation are due by 31 December after the end of the financial year. See Annual Return (GSTR-9).
What our GST review covers.
- Turnover reconciliationBooks, e-invoices, GSTR-1 and GSTR-3B agreed.
- Input tax creditMatched with GSTR-2B, with blocked and ineligible credits removed.
- Reverse chargeImports of services and other reverse charge supplies, including fees paid to the UK parent.
- ExportsExport of services under LUT, foreign exchange receipts and refunds.
- Rates and classificationCorrect rates and HSN or SAC codes.
- Notices and demandsOpen issues and their likely exposure.
Points for UK-linked businesses.
Usually exports of services, zero-rated under a LUT, with refunds of unused credit possible.
Management fees and royalties from the UK parent attract GST under reverse charge in India.
Online services to Indian customers can need GST registration. See GST for Foreigners.
How we help.
Returns and books
Downloaded from the GST portal and your accounting system.
Turnover, tax and credit
Differences explained or corrected.
GSTR-9 and GSTR-9C
By 31 December.
Departmental audits
Replies, documents and meetings with officers.
Close the gaps
Process changes so the same issues do not recur.
Why clients choose us for audits.
Every audit is led and signed by Chartered Accountants in India.
Findings written for UK boards, audit committees and group auditors.
A written engagement letter with scope, timetable and fee.
Independence checks and a second-partner review on every report.
Encrypted document sharing, with site visits where the work needs them.
Clear, prioritised recommendations your team can act on.
GST reviews for UK-owned companies in India.
We carry out audits in India for UK groups, investors and lenders headquartered anywhere in the UK, reporting in a form their UK boards and auditors can use.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
GST audit FAQs.
Want to know your GST position for sure?
Send us your returns and books. We will reconcile them and tell you where you stand.
This page is general guidance based on the Companies Act, 2013, Indian tax law and regulator guidelines as they stand. It is not legal or financial advice for your situation. Thresholds and requirements can change, so please speak to us before acting on it.