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GST Services

GST Audit & Assessment

Expert handling of GST department audits, GSTR-9/9C preparation, assessment proceedings, and departmental scrutiny for businesses in Rohtak, Haryana & Delhi NCR.

GST Audit & Assessment Services in Rohtak & Delhi NCR

A GST audit notice from the department is not routine β€” it is a significant legal proceeding that can result in substantial demand, interest, and penalties if not handled correctly. At Gupta Yogesh & Associates, our team has handled 200+ GST audit and assessment matters for businesses ranging from small traders in Rohtak to large manufacturers across Haryana and Delhi NCR.

We prepare your business for GST audits proactively and defend you aggressively when the department comes knocking. Our expertise spans GSTR-9 and GSTR-9C preparation, departmental audit representation, assessment proceedings, and post-audit demand responses.

Our GST Audit & Assessment Services

  • GSTR-9 Annual Return: Accurate preparation and filing of GSTR-9 with proper reconciliation of monthly returns
  • GSTR-9C (Reconciliation Statement): Certified reconciliation between annual return and audited financial statements
  • Departmental GST Audit (Section 65): Audit by GST officers at your business premises β€” we prepare and represent you
  • Special Audit (Section 66): Direction by Commissioner for CA/CMA audit β€” we manage the process
  • GST Assessment (Section 73/74): Show cause notices for non-fraudulent and fraudulent cases β€” comprehensive reply drafting
  • ITC Mismatch Resolution: Reconciliation of GSTR-2A/2B mismatches, supplier follow-up, and demand responses
  • GST Scrutiny (Section 61): Responding to scrutiny notices on filed returns
  • Pre-Audit Health Check: Internal review of GST records before a departmental audit to identify and fix issues proactively

Common GST Audit Triggers

  • Large ITC claims without corresponding sales in GSTR-1 of suppliers
  • Significant GSTR-1 vs GSTR-3B mismatch
  • Revenue mismatch between GST returns and income tax returns
  • High turnover with low tax payment
  • GSTR-9 vs GSTR-9C discrepancies

Also see: GST Registration & Filing | GST Litigation & Appeals | GST Refund

GST Audit Key Facts

GSTR-9 Due DateDecember 31 each year
GSTR-9C ThresholdTurnover > β‚Ή5 crore
Sec 73 Penalty10% of tax (min β‚Ή10,000)
Sec 74 Penalty100% of tax (fraud cases)
Audit Notice ReplyAs per notice timeline
Free ConsultationYes β€” Call/WhatsApp

How We Handle GST Audits

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Pre-Audit Review

Before the department visits, we conduct a thorough internal review of your GST records β€” identifying mismatches, ITC irregularities, and documentation gaps that need to be addressed proactively.

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GSTR-9 / 9C Preparation

Accurate annual return and reconciliation statement preparation β€” with careful reconciliation of monthly returns, financial statements, and e-way bill data to minimise audit risk.

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Audit Representation

Personal presence during departmental audit proceedings. We liaise with audit officers, provide required documents, and ensure your business is presented in the best legal light.

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SCN Reply Drafting

Legally sound replies to GST show cause notices under Section 73 and 74. A well-drafted reply that addresses each ground specifically can significantly reduce or eliminate the demand.

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ITC Reconciliation

Detailed reconciliation of ITC claimed vs GSTR-2B, identification of ineligible credits, and systematic resolution of supplier mismatch notices. See our GST advisory for ongoing support.

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Post-Audit Appeals

If audit results in an adverse order, we escalate to GST appellate authorities. Our GST litigation practice provides seamless continuity from audit to appeals.

Frequently Asked Questions

Do not ignore it and do not respond hastily without legal advice. A Section 65 audit notice means GST officers will visit your premises. You need to: (1) ensure your books, invoices, and electronic records are in order, (2) conduct an internal review to identify potential issues, and (3) have professional representation present during the audit. Contact us immediately β€” we conduct a pre-audit review and provide representation throughout the process.
Section 73 applies to cases where tax is unpaid/short-paid due to genuine errors or bona fide reasons (not fraud). The maximum penalty is 10% of the tax amount (minimum β‚Ή10,000). Section 74 applies to fraud, wilful misstatement, or suppression of facts β€” the penalty here is 100% of the tax demanded. The classification by the officer significantly impacts your liability, and we challenge incorrect Section 74 invocations where the case should be under Section 73.
No. GSTR-9C (the reconciliation statement certified by a CA or CMA) is currently mandatory only for taxpayers with annual aggregate turnover exceeding β‚Ή5 crore. Taxpayers below β‚Ή5 crore need to file only GSTR-9. However, GSTR-9 itself requires careful preparation β€” errors in GSTR-9 can trigger scrutiny or assessment proceedings. We prepare GSTR-9 for businesses of all sizes.
This is one of the most common pain points for GST taxpayers. Options include: (1) legally notify your supplier and demand filing under the MSMED Act if applicable, (2) reverse the ITC (with interest) now to avoid demand and reclaim it when the supplier files, or (3) dispute the blocking where GSTR-2B matching is being applied incorrectly. We assess your specific situation and advise on the least costly approach. Long-term, we recommend credit-based contract terms with suppliers to protect you from their non-compliance.

Facing GST Audit or Assessment in Rohtak or Delhi NCR?

Get expert representation β€” free initial consultation.

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