Annexure 4: List of documents/ statements and books of accounts to be produced for the purpose of audit. - Model All India GST Audit Manual 2023 [CBIC] - GST

Annexure 4: List of documents/ statements and books of accounts to be produced for the purpose of audit. Annual report and Directors report (if any) Profit Loss A/C Balance Sheet Trial Balance (in case it is maintained) Notes to Accounts Tax Audit Report Cost Audit Report (in case it is maintained) 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), Statement of Income Tax TDS List of HSN /SAC of the goods /or services in respect of the business dealt in by the auditee Reconciliation statement in respect of Form GSTR 9 , GSTR-1 AND GSTR 3B Suppliers list with GSTIN (where applicable) Ledger accounts of the suppliers in respect of inward supplies Statement of outward supplies (party wise and POS wise). Statement of inward supplies for which tax paid/payable in RCM. Statement of outward supplies for which tax is payable in RCM by the recipient. Bank Statement for the period under audit Stock register Other documents and records as applicable as provided in section 35 of the Acts and the rules made thereunder and as may be required for the purpose of audit. Note - 1: On the first date of audit the auditee may be asked to produce only the documents and statements as specified in the letter annexed with ADT - 01 . Note 2: The above list is illustrative. It is recommended that GST Administrations ensure to identify documents/records/filings already available in the system and not to ask for the same from the taxpayers.