What GST Audit Actually Means in 2026
A lot of business owners still ask for a "GST audit" expecting the old CA-certified process from before 2021 - that requirement is gone. Here's what's replaced it, and why it still needs a professional's attention
- ✓GSTR-9C reconciliation - self-certified by you (not CA-certified) if turnover exceeds ₹5 crore, but the accuracy is entirely your responsibility
- ✓Departmental audit (Section 65) - conducted directly by GST officers, for any taxpayer regardless of turnover, and has become more common precisely because self-certification removed the external check
- ✓ Special audit (Section 66) - ordered by the Commissioner when a case looks complex or high-risk, carried out by a CA or CMA they appoint
- ✓Scrutiny notices (Section 61) - automated flags for mismatches, like a gap between your GSTR-1 and GSTR-3B figures, that can escalate into a full audit if unanswered
nobody signs off on your numbers before they reach the department anymore. The safest move is having someone review them before the department's risk-detection system does it for you.
Who Needs GST Audit and GSTR-9C Filing in Jaipur
| Filing | Applicable if turnover is |
|---|---|
| GSTR-9 (Annual Return) | Above ₹2 crore in the financial year |
| GSTR-9C (Reconciliation Statement) | Above ₹5 crore in the financial year |
Below these limits, GSTR-9 is optional and GSTR-9C doesn't apply - but you can still be picked for a departmental audit or a scrutiny notice at any turnover. Composition taxpayers, Input Service Distributors, casual taxable persons, and non-resident taxable persons are exempt from both filings.
GST Audit Services We Provide in Jaipur
GSTR-9 and GSTR-9C Preparation and Filing
We reconcile your GSTR-1 and GSTR-3B data against your books, prepare the annual return and reconciliation statement, explain every discrepancy with proper reasoning, and get your self-certification filed correctly and on time.
Departmental Audit Support (Section 65)
If you've received a FORM GST ADT-01 notice, we represent you through the entire process - organising the records the officer will ask for, attending on your behalf, and responding to queries so the audit closes without an avoidable tax demand.
Scrutiny Notice Replies (Section 61)
A mismatch between your GSTR-1 and GSTR-3B, or a flag on your Input Tax Credit claims, usually starts as a scrutiny notice. We draft the reply with proper documentation before it escalates into a full audit.
Special Audit Assistance (Section 66)
If the Commissioner has ordered a special audit, we coordinate with the appointed CA or CMA, prepare your records, and make sure your side of the reconciliation is presented clearly and accurately.
Monthly Reconciliation, Not Just Year-End
With scrutiny now largely automated, waiting until the annual filing to check your numbers is a risk in itself. We reconcile GSTR-2B, ITC claims, and e-invoicing data every month, so errors get caught while they're still small.
Documents Required for GST Audit in Jaipur
- ✓ GSTR-1, GSTR-3B, and GSTR-9 filings for the year, with any amendments
- ✓ Audited financial statements - profit and loss account and balance sheet
- ✓ Sales, purchase, and expense invoices
- ✓ Bank statements and tax payment challans
- ✓ ITC registers and ledger accounts
- ✓ HSN/SAC-wise rate mapping, especially for supplies affected by the 2025 GST rate revision
Why Choose A G A R & CO. for GST Audit Services in Jaipur
A G A R & CO. is a Chartered Accountancy firm based in Vidhyadhar Nagar, Jaipur. Since self-certification shifted the responsibility for GST accuracy onto the taxpayer, our role has shifted with it - from checking a box once a year to actively catching errors before the department does.
- ✓ Monthly reconciliation, not a rushed once-a-year exercise
- ✓ Direct representation if a Section 65 departmental audit notice arrives
- ✓ GSTR-9/9C prepared and self-certified accurately, with every variance explained and documented
- ✓ Experience handling HSN/SAC rate updates following the 2025 GST rate overhaul
- ✓ One firm for GST audit, GST return filing, and annual ROC/income tax compliance, so nothing falls through the gaps between advisors