Clarity, Control & Compliance
GST laws continue to evolve—with new circulars, audit triggers, and scrutiny protocols being issued regularly. Our GST Compliance Audit service ensures your GST filings, input claims, and internal processes are aligned with current requirements and audit-ready.
Lekshmi N Iyer & Associates conducts a thorough review across returns, ITC ledgers, e-way bills, vendor compliance, and more—minimizing your exposure to disputes or disallowances.
We support businesses and professionals across India
We also help organizations proactively review GST practices before statutory audits or due diligence exercises—ensuring smoother reporting and documentation control.
Why Audit Your GST?
A GST audit isn’t just about fixing past gaps—it’s about preparing for what’s ahead. Our reviews cover areas commonly flagged by tax officers, such as ITC mismatches, e-invoice compliance, reverse charge liabilities, and under-reported turnover.
We also review internal workflows and suggest improvements for better monthly reporting and vendor control.
Our GST audit includes three key phases
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Review & Risk Assessment
Review of GST returns, ITC records, outward supplies, and registrations. -
Reconciliation & Exception Tracking
GSTR-3B vs GSTR-1, ITC vs GSTR-2B, books vs returns. -
Final Report & Recommendations
Actionable summary with key gaps and process improvement notes.
All findings are shared in a documented format suitable for internal teams and external advisors.
What’s Included in Our Service
GST Return Review
Evaluation of GSTR-1, 3B, 9, and 9C (if applicable) for consistency.
Input Credit Checks
Reconciliation of GSTR-2B, ledger matching, ITC eligibility verification.
Vendor Compliance Review
Review of vendor filings that affect client ITC and 2A/2B sync.
Documentation Audit
Review of invoices, credit notes, e-invoice formats, and e-way bills.
GST Compliance Audit FAQs
Common questions about income tax, compliance, and litigation support in India.
Is a GST compliance audit mandatory?
Only for certain turnover thresholds or specific entities. However, it is a best practice for risk control even if not statutorily required.
What documents do I need to prepare?
GST returns, purchase/sales ledgers, ITC ledgers, invoices, and registration certificates.
How often should a GST audit be done?
Annually for high turnover companies, and at least bi-annually for growing SMEs.
What if I haven’t reconciled ITC properly in the past?
We help you fix gaps, re-classify ineligible credit, and update your internal records to avoid penalties.
