60 Disclosures to be made in GST Audit Report

• November 28, 2019
• CA Chandan Agarwal's Office

The notes for GST Audit are for guidance only.

The GST auditor will have to make suitable observations, remarks, qualifications, etc. depending on the facts of the audit.

AS THE GST LAW IS EVER CHANGING

GSTR-9C and where to put reasons, comments, observations and qualifications and etc.

• Reasons for unreconciled differences in Table 6,8,10,13 and 15.
• Part-B certification, Para 2 report on maintenance of books of accounts and if has not maintained books of accounts /records /documents specified below. Here the list of books of accounts not maintained like stock register, etc. as per Sec 35 read with rule 56 to 58 of CGST Act, which is as follows:

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