Annexure 3: Questionnaire for auditee - Model All India GST Audit Manual 2023 [CBIC] - GST

Annexure 3: Sample questionnaire for auditee. [Please fill up and attach separate sheets wherever necessary] 1. General Information about the RTP (auditee): a) Legal Name Trade Name (if any) b) GSTIN c) Address (Principal place) d) Period of GST Audit e) Name and contact number and e- mail address of the Authorized Person for Audit and the person responsible for Accounts Billing. f) Total tax paid for supply of goods and/or services for the period under audit (Act wise). Tax From e-credit ledger From e-cash ledger SGST CGST IGST CESS g) Whether possesses GSTIN as ISD / TDS deductor / TCS collector in the State? GSTIN as ISD GSTIN as TDS deductor GSTIN as TCS collector h) Constitution of Business and names of the current business owners/promoters. i) Details of transactions with related and distinct persons [Ref: Sch. I as appended in Sec 7] Name with GSTIN, if any Total supply value during the period Total tax involved (act wise) POS in case of inter state supply Disclose CGST SGST IGST CESS j) Details of transactions without any consideration, excluding details mentioned in sl. No. i) above [Ref: Sch. I as appended in Sec 7] Please fill up in an identical table as in above in sl.no. i). k) Types of goods and or services supplied [with HSN/SAC] other than those attracting tax under Reverse Name of the goods/services HSN/SAC Rate of tax l) Types of goods and or services received [with HSN/SAC] on which tax is payable under Reverse Charge Name of the goods/services HSN/SAC Rate of tax m) Whether any offence case is booked in respect of Tax for supply of goods/or services, by any Authority under any law in force. If so, details thereof. n) Whether any amount payable/ paid to the Client has been adjusted against the receipt/ receivable and net income shown in the P L Account. If yes, details thereof. o) If the answer to question (n) above is yes, then, whether it has affected the Turnover as per GST Returns and whether due tax on the receipt/ receivable and net income shown in the P L Account (relating to supply) has been paid? p) Whether any advance payment is received towards providing services? If yes, whether Tax for supply of services was paid on such receipts? q) Details of any refund applied for the period concerned (please provide details of the status of the refund application: accepted/rejected, if rejected reasons thereof, amount of refund received etc.) 2. Information on invoicing and accounting pattern: a) Is invoice issued in all transactions? If not, reasons for not issuing invoice. b) How many series of invoices are being used? c) If more than one series is used, give details of each such series. d) If there are more than one series of invoices, is tax for supplies paid on all the series of invoices? e) If the answer to question (d) is not, then the reasons for not paying tax for supplies on such series of invoices (e.g. exempted / zero rated without payment of tax / trading / nontaxable goods /services). Give details. f) In case of provision of service, is the invoice issued on the date of provision of service or before or later? g) List of the different account heads under which invoices issued for taxable supplies are recorded in the P/L account or in Trial Balance. h) List of the different account heads under which invoices/bills issued for exempted and non-GST supplies are recorded in the P/L account or in Trial Balance. i) Whether the Invoice Numbers are generated automatically or are fed manually. Give the name and designation of the person having the authority to cancel an invoice. j) Whether any amount is recovered by issue of debit note and whether it is included in the gross value of supplies? k) Are any goods or services provided free of cost or at subsidized price? If so, provide details of such goods / services. l) Are any reimbursements received from the recipients? If so, quantum and reasons for such. m) Is any expenditure that the supplier is liable to pay for a supply but is actually borne by the recipient? If so, details of such. n) Whether the Accounts are maintained electronically? If yes, the name of accounting packages / computer software installed for maintaining accounts in the units like Tally, FAS etc o) Are the accounts prepared on mercantile basis or cash basis? p) Whether there has been any switching over of the accounting software during the audit period? q) Have any changes been made in the accounting policies affecting GST liability relating to reimbursement of expenses, timing of payment of Tax for supply of services and treatment of payments in foreign currency? r) Are the accounts audited by a Statutory Auditor? If so, name, address, phone number and E-mail id of the auditor.