Annexure 2: Letter seeking mutual assistance - Model All India GST Audit Manual 2023 [CBIC] - GST

Annexure 2 : Sample letter seeking mutual assistance to complete the audit in a focused manner. GOVERNMENT OF Office Name . Address . Memo No. ADT/AUDIT YEAR/Section/Audit Gr./case no. [e.g.: Memo No. ADT/2017-18/Park Street/Team 1/5 Date: . Date: 1st December, 2021] To GSTIN : Address : Period : You are aware by now that you have been selected by the Commissioner, State Tax/Central Tax, . for audit of your books of accounts and records for the period from .to . in accordance with the provisions of section 65 of the SGST/ CGST Act, 2017 read with section 20 of the IGST Act, 2017 . In accordance with the provisions of the Acts and Rules made there under, you are required to (i) provide the undersigned the necessary facility to verify the books of account and records or other documents as may be required in this context, and (ii) furnish such information as may be required and render assistance for timely completion of the audit. To avoid any inconvenience from your part to produce the entire set of book of accounts and records on the first date of hearing as specified in Form GST ADT-01 , it will be much more practical to produce such books of accounts in a staggered manner and to the extent of what actually will be required from time to time. This will help you and the audit authority to complete the audit process in a focused and planned manner. For such reasons you are hereby asked to produce following statements and accounts (duly signed and stamped) before the undersigned on first date of hearing as specified in Form GST ADT-01 issued to you: Annual report and Director s report for the FY .. Profit Loss A/c for the year ended on 31st March, .. Balance Sheet as they stood on 31st March, Auditor s Notes to the A/c for the FY .. If GSTR -9C is not submitted for the period then Trial Balance for the RTP having above mentioned GSTIN (It is applicable where the RTP has multiple GSTIN), Consolidated statement (party-wise total for the period under audit) of inward outward supplies including exempted and non-GST supply: RTP to whom supply made GSTIN Total numbers of invoice/debit notes issued Supply Value (Rs.) Tax (Rs) Board category of Goods/services CGST SGST IGST Cess RTP from whom supply received GSTIN Total numbers of invoice/ debit notes issued Supply Value (Rs) Tax (Rs) Board category of Goods/services CGST SGST IGST Cess List of HSN code of goods and SAC of services in respect of your supply. Reconciliation statement in respect of Turnover as disclosed in GSTR 3B and GSTR 1 and as per books of accounts. ITC as claimed in GSTR 3B and as auto populated in GSTR-2A . You are requested to fill up the Questionnaire as annexed herewith and produce it (duly signed and stamped) before the undersigned on the first date of hearing as specified in Form GST ADT-01 issued to you. You are also requested to mail all these afore-stated statements and accounts at: ..well in advance. The other accounts, statements, records and documents as and when will be required during the course of audit will be duly informed to you or your authorized representative. Signature of the Audit Officer .................. Name : ......... Designation : ......... Full Address : . E-mail Address : . Phone Number: ..(Office), .(M)