End-to-end GST Audit Support for Broadway central transport and wholesale hub establishments — and a zero-penalty filing record
Broadway wholesale trade and transport units around Broadway Bus Terminus — fixed fee, deterministic turnaround and archived working papers. Call 9566-068-468.
Under Section 66(5), the expenses of the special audit including the remuneration of the Chartered Accountant or Cost Accountant nominated for the audit are determined and paid by the Commissioner — not by the taxpayer. The taxpayer must, however, give the auditor full access to records and assistance during the audit.
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Expert GST Audit Support in Broadway — qualified professionals, 15+ years experience, zero-penalty track record.
Where Section 66 special audit is ordered via ADT-03, FilingPro liaises with the nominated CA, ensures full record access and tracks the 90-day report timeline (extendable by 90 days under Section 66(2)).
All audit working papers, GSTR-2B downloads, RCM workings and reconciliation sheets retained for 6 years from the due date of the annual return — meeting Section 36 read with Rule 56 record-retention obligations.
Where DRC-01 SCN escalates to a Section 73(9) or 74(9) demand order, Section 107 appeal is filed within 3 months with 10% pre-deposit. Personal hearing represented by qualified professionals.
Our practice has handled departmental audits since the service tax and VAT era — deep institutional memory of jurisdictional CGST and SGST audit teams in Chennai, their typical findings and effective reply structures.
Every ADT-01 notice received by a Broadway client is acknowledged within 24 hours and full records compilation begins under Rule 101(2). No last-minute scramble at audit start.
For audits conducted at the registered principal place of business, FilingPro consultants are present throughout — answering queries, producing records and protecting against adverse interpretations on the spot.
Every GST Audit Support engagement delivers measurable, guaranteed outcomes — expert professionals, on time, every time.
Why this matters here — In Broadway, the cluster of wholesale trade, transport, hospitality businesses that defines Broadway's commercial fabric; served by short connections to Parrys Corner and Sowcarpet and onward to central Chennai.
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Miss any of these and the next consequence kicks in automatically.
Deadlines in this neighbourhood — In Broadway, the business activity radiating outward from Broadway Bus Terminus and nearby commercial pockets.
Deadline pressure points we see in Broadway: Closer to Broadway, for Broadway businesses balancing growth ambitions with tight statutory compliance.
Forms most asked about here — In Broadway, where wholesale trade businesses dominate the local compliance profile.
Monthly summary return capturing output tax, ITC availed and net tax payable — frequently the focus of audit observations on Table 4 ITC and Table 3 outward supply mismatches
Statutory notice issued by the proper officer informing the registered person of the institution of audit under Section 65; carries the period of audit, place, date and the records to be made available
Communication by the proper officer to the registered person of the findings of audit, rights and obligations and reasons for the findings; the formal closure document of departmental audit
Direction issued by the proper officer, with prior approval of the Commissioner, to the registered person to get his records examined and audited by a chartered accountant or cost accountant nominated by the Commissioner
Communication by the proper officer to the registered person of the findings of the special audit conducted under Section 66; carries the nominee auditor's observations and the officer's view
Consolidated annual return capturing outward and inward supplies, ITC availed and reversed, taxes paid and demands/refunds; the primary statutory return on which audit observations are anchored
Self-certified reconciliation between the value of supplies declared in the annual return and the audited annual financial statement, along with reconciliation of tax paid and ITC
Pre-show-cause-notice intimation by the proper officer of tax ascertained as payable on the basis of audit observations; carries Part A with officer's quantification and Part B for registered person's reply
Every claim on this page can be traced back to a section or rule below.
Statutory hooks that bite here — In Broadway, where wholesale trade businesses dominate the local compliance profile.
Sub-section (1) of Section 65 of the Central Goods and Services Tax Act empowers the Commissioner, or any officer authorised by him through a general or specific order, to undertake audit of any registered person for such period, frequency and manner as may be prescribed. Sub-section (2) provides that the audit may be conducted either at the place of business of the registered person or at the office of the proper officer. It is to be noted that this provision is the substantive source of departmental audit jurisdiction and is read with Rule 101 for procedural mechanics.
View sourceSub-section (1) of Section 66 provides that if at any stage of scrutiny, inquiry, investigation or any other proceedings, the officer not below the rank of Assistant Commissioner, having regard to the nature and complexity of the case and the interest of revenue, is of the opinion that the value has not been correctly declared or the credit availed is not within the normal limits, he may, with prior approval of the Commissioner, direct the registered person to get the records including books of account examined and audited by a chartered accountant or a cost accountant nominated by the Commissioner.
View sourceSub-rule (1) of Rule 101 provides that the period of audit shall be a financial year or part thereof or multiples thereof. Sub-rule (2) prescribes Form GST ADT-01 for the audit notice. Sub-rule (4) directs the proper officer, on conclusion of audit, to record the audit observations in his audit notes and to inform the registered person of the discrepancies, who may file his reply. Sub-rule (5) prescribes Form GST ADT-02 for communication of audit findings.
View sourceSub-section (3) of Section 65 provides that the registered person shall be informed by way of a notice not less than fifteen working days prior to the conduct of audit. The notice is issued in Form GST ADT-01 as prescribed under Rule 101(2). It is to be noted that the fifteen-working-day window is a substantive procedural safeguard; commencement of audit proceedings without compliance with this timeline is a jurisdictional infirmity that may be agitated under Article 226.
View sourceSub-section (5) of Section 65 obliges the registered person to afford the necessary facility to verify the books of account or other documents as may be required, and to furnish such information as may be required and render assistance for timely completion of the audit. It is to be noted that non-cooperation under this sub-section can lead the proper officer to invoke best-judgment assessment under Section 62 or escalate to special audit under Section 66.
View sourceSub-section (4) of Section 65 prescribes that the audit shall be completed within three months from the date of commencement of the audit. The proviso permits the Commissioner, where satisfied that the audit cannot be completed within three months for reasons to be recorded in writing, to extend the period by a further period not exceeding six months. The expression date of commencement is defined in the Explanation to mean the date on which the records and other documents called for by the tax authorities are made available by the registered person, or the actual institution of audit at the place of business, whichever is later.
View sourceWhich of these bite hardest in Broadway: Closer to Broadway, where wholesale trade businesses dominate the local compliance profile.
For GST Audit Support at PIN 600001, understanding the Broadway Division's documentation norms removes most of the friction from the process. The 600xx geo-zone covering Broadway groups several locality clusters under common administration, keeping documentation expectations predictable. Broadway is the central transport interchange for north Chennai with wholesale shops freight forwarders and budget hotels surrounding the bus terminus. Every Broadway engagement we open begins with the basics: PIN 600001, the Broadway Division, and the coordinates 13.0918, 80.2867 that anchor the locality.
Working in Broadway brings a logistical edge: proximity to Burma Bazaar and the Broadway Bus Terminus corridor keeps physical document handling fast. Most commerce in Broadway — invoices, expenses, purchases and statutory records — eventually surfaces in the GST Audit Support working file we maintain for clients here. Document pickup near Burma Bazaar is a same-hour errand for our Broadway engagements rather than the half-day a typical Chennai client expects. Broadway sustains a high flow of commerce for a central transport and wholesale hub locality, and that flow is the raw material for the GST Audit Support files we close here.
For a hospitality business in Broadway, the GST Audit Support scope is rarely generic; we tailor the checklist to how that sector actually transacts. Because Broadway hosts a cluster of hospitality businesses, we benchmark each new GST Audit Support engagement against patterns we already track for the locality. The hospitality firms we serve in Broadway value a GST Audit Support partner who already understands their sector's compliance rhythm. A hospitality operator in Broadway gets a GST Audit Support workflow shaped by sector norms, not a one-size-fits-all template.
The Broadway GST Audit Support workflow is documented end-to-end: WhatsApp document intake, a working file, qualified review, and a filed acknowledgement back to you. Our Broadway GST Audit Support process is built to be predictable, documented, and on time, cycle after cycle. We keep a repeatable GST Audit Support checklist for Broadway so nothing in the cycle is improvised or missed. Fixed-fee scoping means a Broadway business knows the GST Audit Support cost up front, with no surprise additions mid-engagement.
Proximity to Sowcarpet means a Broadway engagement can extend across the locality cluster with no change in cadence. Businesses straddling Broadway and Sowcarpet get a single GST Audit Support point of contact rather than two. Serving Broadway and Sowcarpet from one team keeps GST Audit Support turnaround identical across the cluster. From the same Broadway team we also serve Sowcarpet and other nearby localities without re-onboarding clients.
Each engagement in Broadway adds to a record of what the Chennai North jurisdiction expects, sharpening the next GST Audit Support file. The GST Audit Support mistakes we see most in Broadway are avoidable with disciplined intake, which our checklist enforces. Sector signals in Broadway — seasonal transport swings and peak-period volumes — shape how we schedule GST Audit Support work. Recurring gaps in Broadway transport records are the first thing our GST Audit Support review closes out.
When a Royapuram business expands into Broadway, we extend its GST Audit Support setup to PIN 600001 without disruption. New hospitality ventures in Broadway lean on us to stand up GST Audit Support correctly before the first deadline rather than after a notice. For a new business incorporating in Broadway or shifting its principal place of business here, GST Audit Support setup is one of the first things to get right. Shifting principal place of business to Broadway means updating jurisdiction to the Chennai North, and we manage the paperwork end-to-end.
Section 65 departmental audit and Section 66 special audit representation for Broadway businesses — ADT-01 notice handling, on-site audit support, ADT-02 reply drafting and DRC-03 closure under Rule 101 of the CGST Rules.
A dedicated GST audit consultant in Broadway prepares Table 8 GSTR-9 reconciliation, Section 17(5) workings, RCM register reconstruction and litigation-grade documentary backup for the full 6-year Section 36 retention window.
On receipt of ADT-01, all 12 months of returns plus audited financials, ITC ledger and e-invoice IRN logs are compiled within the 15 working days notice window — and ADT-02 findings are replied with Section 16 case-law backing including Tvl. Diya Agencies.
For Broadway businesses with aggregate turnover above ₹5 crore, GSTR-9C reconciliation between audited financials and GSTR-9 is self-certified and filed before 31st December along with full Table 8 ITC tie-up.
The e-invoice IRN log generated on the Invoice Registration Portal is reconciled against GSTR-1 outward supplies for entities above the Notification 10/2023-Central Tax threshold. Audit teams test cancellation-window slippages, credit-note IRNs and auto-population deltas between IRP and GSTN.
Yes. Reverse charge under Section 9(3) on advocate fees, goods-transport agency services, security services and director payments, and under Section 5(3) of the IGST Act on import of services, is reconstructed from purchase ledgers and bank statements at audit.
Cross-charge arises where distinct persons under Section 25(4) supply support functions across GSTINs without invoice. At audit, the cost pool is allocated through Rule 28 second proviso open-market value, with revenue-neutrality typically established when the recipient GSTIN avails full ITC.
Audit teams test month-wise D1 and D2 formulae under Rule 42, the annual true-up under Rule 42(2) before September following, and the recomputation against audited exempt-turnover ratios. Short reversal is treated as Section 17(2) violation attracting interest and penalty.
Yes. Section 66(1) permits ordering a special audit at any stage of scrutiny, enquiry, investigation or any other proceeding under the Act. The threshold satisfaction on incorrect value or abnormal credit must be recorded in writing before issuing ADT-03.
Sub-section (3) of Section 66 mandates a fair hearing before any material drawn from the special audit can be turned against the taxpayer. This pre-decisional opportunity is treated as jurisdictional; breach is routinely cured through Article 226 writ jurisdiction of the Madras High Court.
What Broadway clients want to know before signing: Closer to Broadway, in the central transport and wholesale hub micro-market of Broadway, which is why where wholesale trade businesses dominate the local compliance profile.
Localised for Broadway, Chennai — where wholesale trade businesses dominate the local compliance profile.
Reading this guide locally — In Broadway, on the Parrys Corner-Sowcarpet corridor that passes through Broadway.
Until Finance Act 2021 amendments, Section 35(5) had required certification of GSTR-9C by a Chartered Accountant or Cost Accountant for registered persons whose aggregate turnover exceeded the prescribed threshold. The Finance Act 2021 substituted Section 35(5) and amended Section 44, shifting GSTR-9C to a self-certified reconciliation statement filed by the registered person without third-party attestation, effective FY 2020-21 onwards (Notification 29/2021-CT). The reconciliation in GSTR-9C between audited financial statements and GSTR-9 annual return is now an internal-control disclosure; it does not substitute for departmental audit under Section 65. Audit teams treat GSTR-9C self-certified reconciliations as primary working papers — Table 5 (turnover reconciliation), Table 9 (tax payable reconciliation) and Table 12-14 (ITC reconciliation) become the starting points of Section 65 audit interrogation.
Pre-GST, the VAT regime in Tamil Nadu (Tamil Nadu VAT Act 2006) had an audit framework under Section 64 with mandatory CA audit certificates for dealers above prescribed turnover, and the Central Sales Tax framework had limited audit coverage focused on inter-State transactions. The GST framework consolidates and rationalises this — a single audit under Section 65 covers central, State and integrated tax dimensions; the cooperative-federal architecture under Article 246A and 279A means the audit can be conducted by either the central or State authority but not both (Section 6 cross-empowerment). The OECD International VAT/GST Guidelines emphasise audit-efficiency through risk-based selection and digital data analytics, both of which the Indian framework has incorporated through GSTN-driven analytics and the GSTR-9C self-certification feed.
The audit framework under the Central Goods and Services Tax Act 2017 is contained in Chapter XIII, comprising Sections 65, 66 and 71. Section 65 provides for departmental audit, Section 66 for special audit by a Chartered Accountant or Cost Accountant nominated by the Commissioner, and Section 71 for access to business premises by an authorised officer. The Empowered Committee 2009 First Discussion Paper had envisaged audit as the principal verification layer in a self-assessment regime, replacing the pre-GST pattern of routine assessment under the VAT/CST framework. The architecture is risk-based: not every registered person is audited; selection is driven by Section 65(2) read with internal CBIC risk-management directions which factor in turnover scale, sectoral risk profile, prior compliance history and reconciliation gaps surfaced in GSTR-9C self-certification. The audit-process closure under Section 65(7) feeds either into a no-objection certificate, a voluntary DRC-03 payment, or an SCN under Section 73 or Section 74 depending on whether tax has been short-paid, short-collected or wrongly availed as ITC.
Before the audit-team's arrival, the registered person should conduct an internal reconciliation walkthrough — replicating the audit-team's likely interrogation map. The walkthrough should cover: GSTR-1 outward supply versus books turnover; GSTR-3B Table 3.1 versus GSTR-1 invoice-summary; GSTR-3B Table 4(A) ITC claimed versus GSTR-2A / 2B vendor uploads; GSTR-9 Tables 4 to 8 versus GSTR-1 and GSTR-3B aggregates; GSTR-9C Tables 5, 7, 9, 12 to 14 versus audited financial statements. Any variance identified at the walkthrough is an opportunity for voluntary DRC-03 payment before the audit-team formalises it; voluntary disclosure during the walkthrough phase typically attracts no penalty under Section 73(5) read with Section 73(6).
For audits of even moderate complexity, engagement of a representation counsel — a Chartered Accountant with GST practice depth, or a tax advocate for procedural-rights-heavy cases — is the standard professional practice. The counsel's role is to mediate communication with the audit team, draft formal responses to audit observations, attend personal hearings, and prepare voluntary-disclosure computations where applicable. The Section 116 representation framework under the CGST Act permits authorised representatives — relatives, employees, advocates, Chartered Accountants, Cost Accountants, and Company Secretaries — to appear before the proper officer. The OECD Forum on Tax Administration documents counsel-engagement as a standard taxpayer-rights practice across mature tax jurisdictions.
For high-stake audits (multi-year audits, Section 66 special audit nominations, audits of multi-State enterprises), a mock audit by an independent reviewer — typically a former tax-department officer or a senior Chartered Accountant with audit-defence experience — is a useful preparation step. The mock auditor replicates the audit-team's risk-engine-driven interrogation, identifies weak documentary positions, and recommends remedial steps. The cost of mock audits is justified where the potential audit exposure (tax plus interest plus penalty) materially exceeds the mock-audit fee. Comparative income-tax practice has long used mock-audits for high-stake Section 143(3) scrutiny assessments and Section 142(2A) special audits; the GST extension of this practice is recent but growing.
Section 75(4) of the CGST Act provides that an opportunity of being heard shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. The opportunity is a substantive procedural right derived from the principles of natural justice and the constitutional audi alteram partem principle. The GKN Driveshafts (India) v ITO Supreme Court principle on the pre-decisional opportunity is applied in the GST context with full force. The proper officer's failure to grant the opportunity, or grant in a perfunctory manner, vitiates the order and provides grounds for writ relief under Article 226 of the Constitution before the Madras High Court.
Section 75(5) provides that the proper officer shall, if sufficient cause is shown by the person chargeable with tax, grant time to that person and adjourn the hearing for reasons to be recorded in writing; provided that no such adjournment shall be granted for more than three times to a person during the proceedings. The three-adjournment cap is a calibration between procedural fairness and proceeding-efficiency. In practice, registered persons facing complex audit findings should plan their adjournment requests strategically — use the first adjournment to gather documents, the second for representation-counsel engagement, and reserve the third for final consolidation. Beyond three adjournments, the proper officer is empowered to proceed ex-parte under Section 75(5) and pass the order on best-judgement basis.
Section 75(6) provides that the proper officer, in his order, shall set out the relevant facts and the basis of his decision. The reasoned-order requirement is a substantive procedural right that traces to the Kranti Associates v Masood Ahmed Khan (2010) Supreme Court principle on natural-justice-derived reasoned orders. Pradeep Goyal v UoI (Supreme Court on DIN — document identification number for all CBIC communications) supplements this by requiring procedural identifiability of the order. The registered person facing an order that does not engage with the response, does not cite the relevant provisions, or merely reproduces the SCN allegations, has strong grounds for either Section 107 first-appeal challenge or Article 226 writ challenge.
Section 84 of the CGST Act provides for the continuance and validation of certain recovery proceedings; it does not provide a formal settlement scheme akin to the income-tax Settlement Commission framework which existed pre Finance Act 2021. However, the GST Council has periodically recommended amnesty schemes for specific compliance categories — Notification 03/2023-CT and the surrounding family of notifications on late-fee waiver, the GSTR-9 late-fee amnesty, the registration-revocation amnesty under Notification 03/2023-CT, and the periodic Sabka Vishwas (Legacy Dispute Resolution) Scheme equivalent for legacy excise / service tax cases. The registered person facing an adverse audit closure should monitor GST Council recommendations (47th Chandigarh, 50th, 53rd and subsequent meetings) for amnesty windows that may offer settlement at reduced penalty quantum. The OECD Forum on Tax Administration recognises amnesty-and-voluntary-disclosure programmes as compliance-architecture tools.
The simplest post-audit option, where the registered person broadly accepts the ADT-02 findings, is voluntary closure through DRC-03 payment under Section 73(5). DRC-03 is filed online through the GST portal; the registered person specifies the tax, interest and (where applicable) penalty quantum and the period to which the payment relates. Section 73(6) bars subsequent SCN on the amount paid. The Form DRC-04 acknowledgement is the conclusive evidence of voluntary closure. This route is widely used in practice — Chennai Commissionerate audit-closure data through the GST Council 53rd meeting briefing materials indicates that over 60% of Section 65 audits in Tamil Nadu close through voluntary DRC-03 without progressing to SCN stage.
Where one or more ADT-02 findings are disputed, the registered person prepares for the SCN under Section 73 or Section 74. The SCN response should be filed within thirty days of receipt of DRC-01; extensions are available under Section 73(8) or 74(8). The response should address each allegation with: (i) the factual position; (ii) the legal position with cited provisions and circulars; (iii) cited case law (Goetze, Bharti Airtel, Suncraft Energy, Aap and Co, GKN Driveshafts, Kranti Associates, Pradeep Goyal, Tapas Dutta — only where load-bearing); (iv) the quantum-mitigation argument (Section 73 versus Section 74 framing, limitation, computational errors). The personal-hearing under Section 75(4) is the consolidation step. The DRC-07 order then issues; first appeal under Section 107 follows for adverse outcomes.
What Broadway clients usually ask next: Closer to Broadway, where wholesale trade businesses dominate the local compliance profile, which is why for Broadway businesses balancing growth ambitions with tight statutory compliance.
Terms you will hear in this area — In Broadway, where wholesale trade businesses dominate the local compliance profile.
Records retention under Section 36 is the obligation to preserve books of account and other records until the expiry of seventy-two months from the due date of furnishing the annual return for the financial year. Where appeal or revision is pending, retention extends until one year after final disposal of the proceeding.
Self-certification under Rule 80(3) is the framework that, with effect from 1 August 2021, replaced mandatory audit by a chartered accountant or cost accountant for GSTR-9C. The registered person self-certifies the reconciliation statement; the substantive content of GSTR-9C continues to be governed by the form.
Reconciliation statement is the document filed in Form GSTR-9C reconciling the value of supplies declared in the annual return with the audited annual financial statement. It also reconciles the tax payable as per the financial statement with the tax declared in the annual return and the input tax credit availed with the credit reflected in books.
DRC-01A is the pre-show-cause-notice intimation prescribed under sub-rule (1A) of Rule 142. Part A is the officer's quantification of tax ascertained as payable on the basis of audit observations; Part B is the registered person's reply or acceptance. DRC-01A is the principal off-ramp before formal proceedings under Section 73 or 74.
DRC-03 is the voluntary-payment intimation prescribed under sub-rule (2) and (3) of Rule 142. It is filed where the registered person makes voluntary payment of tax, interest or penalty including pre-SCN deposit under Section 73(5) or 74(5). DRC-03 is the principal vehicle for closing out audit observations without formal adjudication.
Section 73(5) deposit is the voluntary payment made by the registered person, on his own ascertainment or on ascertainment by the proper officer, before issuance of a show-cause notice. The deposit, when made along with applicable interest under Section 50, results in no penalty being leviable under Section 73(9).
Audit jurisdiction refers to the statutory authority of the Commissioner under sub-section (1) of Section 65 to authorise any officer to undertake audit of a registered person. Authorisation may be by general or specific order. A challenge to audit jurisdiction is typically agitated at the threshold under Article 226 before the High Court.
Section 67 search is the enforcement-track action distinct from departmental audit. The proper officer not below the rank of Joint Commissioner, with reasons to believe that tax has been suppressed or credit wrongly availed with intent to evade tax, may authorise in writing any officer to inspect places of business and seize goods or documents.
Best-judgment assessment is the framework under Section 62 or Section 63 by which the proper officer, where a registered person fails to furnish returns or where an unregistered person is liable, assesses the tax liability to the best of his judgment. Audit non-cooperation can be a trigger for invoking Section 62.
Aggregate of demands captures the total tax, interest and penalty proposed in DRC-01 or confirmed in DRC-07 arising from audit observations. The aggregate determines the appellate forum, the pre-deposit obligation under Section 107(6) and the merits of pursuing rectification under Section 161.
Pre-deposit under sub-section (6) of Section 107 is the mandatory deposit of ten percent of the remaining amount of tax in dispute, subject to a maximum of twenty crore rupees, required for the appeal to be maintainable before the Appellate Authority. The pre-deposit is in addition to admitted tax, interest, fine and penalty.
First appeal under sub-section (1) of Section 107 lies before the Appellate Authority against any decision or order passed under the CGST Act by an adjudicating authority. The appeal must be filed within three months from the date of communication of the order, condonable by a further one month on sufficient cause.
Numerical examples showing tax + interest + penalty across common default scenarios.
How Broadway businesses typically avoid these: Closer to Broadway, the cluster of wholesale trade, transport, hospitality businesses that defines Broadway's commercial fabric, which is why for Broadway businesses balancing growth ambitions with tight statutory compliance.
How the local trade mix shapes this — In Broadway, where wholesale trade businesses dominate the local compliance profile; the cluster of wholesale trade, transport, hospitality businesses that defines Broadway's commercial fabric.
Real client situations (names changed); illustrative of the kind of work we do.
A flavour of cases we handle nearby — In Broadway, where wholesale trade businesses dominate the local compliance profile.
Why these Broadway engagements look the way they do: Closer to Broadway, the business activity radiating outward from Broadway Bus Terminus and nearby commercial pockets, which is why for Broadway businesses balancing growth ambitions with tight statutory compliance.
“Received an ADT-01 audit notice for FY 2020-21 and FY 2021-22. FilingPro compiled all 24 months of returns, reconciled GSTR-1 vs GSTR-3B vs books and prepared Table 8 GSTR-9 working before the audit team arrived. ADT-02 had only minor findings — closed via DRC-03 with no demand notice.”
“Our ITC of ₹38 lakh was being questioned because some suppliers had not filed GSTR-1. FilingPro defended the credit citing Tvl. Diya Agencies and demonstrated Section 16 compliance with payment evidence. Audit team accepted the position — full ITC retained.”
“Section 66 special audit was ordered for our trading business. FilingPro coordinated with the Commissioner-nominated CA, gave full record access, prepared Section 17(5) workings and RCM register. Final report had no adverse findings on valuation or ITC.”
“GSTR-9C self-certification for our ₹12 crore turnover business was handled by FilingPro for FY 2022-23 and FY 2023-24. Reconciliation between audited financials and GSTR-9 was tight — no Table 8 difference, no HSN summary gap. Filed before 31 December both years.”
“E-way bill register was incomplete for 4 months during the audit period — a serious finding under Section 65. FilingPro reconstructed the register from transporter LRs and warehouse logs, presented documentary backup to the audit team and avoided what would have been a substantial penalty.”
“Audit demand of ₹6.5 lakh was raised on RCM not paid for advocate fees over 3 years. FilingPro filed Section 107 first appeal with 10% pre-deposit, defended that the advocate was salaried and not in independent practice. Demand was set aside at first appellate stage.”
Common questions from Broadway clients. Call 9566-068-468 for specific queries.
We serve businesses in every part of Broadway, from Esplanade, Evening Bazaar Road, Netaji Subhash Chandra Bose Road, Rattan Bazaar Road and Audiappa Naicken Street to the Errabalu Chetty Street, General Hospital Road, Muthuswamy Road and North Fort Road commercial pockets, with GST Audit Support handled end to end.
Professional GST Audit Support in Broadway, Chennai. Call @ 9566-068-468. Offices at Maduravoyal, Nerkundram & Nolambur (upcoming). 15+ years experience, 4.9★ rated.
FilingPro Chennai — 15+ Years of Expert Tax & Business Consulting. Offices at Maduravoyal, Nerkundram & Nolambur (upcoming), Chennai. Call @ 9566-068-468. Disclaimer: Information on this page is for general guidance only and does not constitute legal, financial or tax advice. Consult a qualified professional for specific advice.