• Examination of Returns, Records and Other Documents maintained by the registered person is called GST Audit;
  • It is the verification and correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess the compliance with the provisions of GST;
  • Every Registered Person whose turnover during a financial year exceeds Rs. 2 crore than he shall get his accounts audited by a chartered accountant or a cost accountant;
  • The Due Date is 31st December of the next Financial Year.