GST Audit Support delivery for retail and restaurants firms across Murugesan Salai — with WhatsApp-first document intake
for Murugesan Salai businesses balancing growth ambitions with tight statutory compliance — fixed fee, deterministic turnaround and archived working papers. Call 9566-068-468.
There are three categories. First, departmental audit under Section 65 conducted by the Commissioner or an authorised officer at the registered person's place of business. Second, special audit under Section 66 ordered by an Assistant Commissioner (with prior approval) and conducted by a Chartered Accountant or Cost Accountant nominated by the Commissioner. Third, self-certified reconciliation through GSTR-9C which a registered person above ₹5 crore aggregate turnover files alongside GSTR-9 from FY 2020-21 onwards.
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Expert GST Audit Support in Murugesan Salai — qualified professionals, 15+ years experience, zero-penalty track record.
Where findings are accepted, voluntary payment via DRC-03 with reference to the audit ARN gets ADT-04 closure issued — no DRC-01 SCN under Section 73 or 74, no penalty escalation.
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 Murugesan Salai client is acknowledged within 24 hours and full records compilation begins under Rule 101(2). No last-minute scramble at audit start.
Every GST Audit Support engagement delivers measurable, guaranteed outcomes — expert professionals, on time, every time.
Why this matters here — Murugesan Salai businesses operate where the cluster of retail, restaurants, healthcare businesses that defines Murugesan Salai's commercial fabric, and served by short connections to Valasaravakkam and Sakthi Nagar Valasaravakkam and onward to central Chennai.
Share documents via WhatsApp to 9566-068-468. No office visit required for Murugesan Salai clients.
Miss any of these and the next consequence kicks in automatically.
Deadlines in this neighbourhood — Murugesan Salai businesses operate where the business activity radiating outward from Murugesan Salai Bus Stop and nearby commercial pockets.
Deadline pressure points we see in Murugesan Salai: On the ground in Murugesan Salai, for Murugesan Salai businesses balancing growth ambitions with tight statutory compliance.
Monthly or quarterly statement of outward supplies — the primary source document for audit observations on tax payable, turnover declarations and B2B invoice flow
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
Every claim on this page can be traced back to a section or rule below.
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 sourceSection 74 governs the determination of tax not paid, short paid, erroneously refunded, or input tax credit wrongly availed by reason of fraud, wilful misstatement or suppression of facts to evade tax. The limitation is extended to five years from the due date of the annual return for the relevant financial year. Penalty equal to the tax demanded is leviable. It is to be noted that the higher penalty regime under this provision requires the proper officer to specifically allege and establish one of the three jurisdictional triggers.
View sourceSub-rule (3) of Rule 80, as substituted with effect from 1 August 2021, requires every registered person whose aggregate turnover during a financial year exceeds five crore rupees to furnish, along with the annual return, a self-certified reconciliation statement in Form GSTR-9C reconciling the value of supplies declared in the return with the audited annual financial statement. It is to be noted that the certification by a chartered accountant or cost accountant stands replaced by self-certification under the present framework.
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 sourceMurugesan Salai is a busy commercial road through Valasaravakkam densely lined with retail outlets healthcare clinics restaurants and coaching centres. Statutory correspondence for Murugesan Salai businesses routes through the Saidapet Division, so we align every GST Audit Support engagement to that jurisdiction from the start. Records we prepare for Murugesan Salai carry the geo-zone 600xx tag and coordinates 13.0419, 80.1731, which map each submission back to this locality. For GST Audit Support at PIN 600087, understanding the Saidapet Division's documentation norms removes most of the friction from the process.
Murugesan Salai reads as a commercial road through valasaravakkam pocket with high commercial activity, anchored around Murugesan Salai Bus Stop and fed by the Murugesan Salai Bus Stop corridor. Document pickup near Murugesan Salai Bus Stop is a same-hour errand for our Murugesan Salai engagements rather than the half-day a typical Chennai client expects. The businesses clustered around Murugesan Salai Bus Stop in Murugesan Salai drive the bulk of the GST Audit Support workload we see each cycle. The commercial road through valasaravakkam mix of Murugesan Salai shapes what lands in our workpapers — a blend of retail activity and the commercial pulse around Murugesan Salai Bus Stop.
The restaurants firms we serve in Murugesan Salai value a GST Audit Support partner who already understands their sector's compliance rhythm. Sector concentration matters: when Murugesan Salai leans toward restaurants, the GST Audit Support risks cluster around the same few line items each cycle. A restaurants operator in Murugesan Salai gets a GST Audit Support workflow shaped by sector norms, not a one-size-fits-all template. GST Audit Support for restaurants businesses in Murugesan Salai hinges on getting the sector's recurring entries right the first time.
The Murugesan Salai GST Audit Support workflow is documented end-to-end: WhatsApp document intake, a working file, qualified review, and a filed acknowledgement back to you. Document intake for Murugesan Salai clients runs over WhatsApp, so there is no office visit and no paper shuffle for a GST Audit Support engagement. Every GST Audit Support file we open for Murugesan Salai is reconciled, reviewed by a qualified practitioner, and archived for seven years. Our Murugesan Salai GST Audit Support process is built to be predictable, documented, and on time, cycle after cycle.
We treat Murugesan Salai and Karambakkam as one catchment for GST Audit Support, which keeps documentation and turnaround consistent. A client relocating between Murugesan Salai and Karambakkam keeps the same GST Audit Support file and the same team. Businesses straddling Murugesan Salai and Karambakkam get a single GST Audit Support point of contact rather than two. Group companies spread across Murugesan Salai and Karambakkam consolidate their GST Audit Support under one engagement with us.
Over several cycles in Murugesan Salai, the recurring GST Audit Support issues cluster around a predictable short list we screen for early. Patterns we track for Murugesan Salai include retail documentation gaps, timing mismatches, and the questions the Saidapet Division tends to raise. Common patterns in the Saidapet Division give Murugesan Salai businesses an early-warning map we use to pre-empt GST Audit Support issues. Because we work repeatedly across Murugesan Salai, we can benchmark a new client's GST Audit Support position against the locality norm.
We onboard new Murugesan Salai entities onto a GST Audit Support cadence that is audit-ready from the very first cycle. New restaurants ventures in Murugesan Salai lean on us to stand up GST Audit Support correctly before the first deadline rather than after a notice. A startup setting up near Arcot Road in Murugesan Salai gets a GST Audit Support foundation built for the Saidapet Division from day one. Incorporating in Murugesan Salai comes with jurisdiction, registration and GST Audit Support steps that we sequence so nothing stalls the launch.
Section 65 departmental audit and Section 66 special audit representation for Murugesan Salai 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 Murugesan Salai 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 Murugesan Salai 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.
Section 36 fixes the horizon at six years measured from the GSTR-9 due date for that year. Where any appeal, revision or proceeding remains pending, retention runs until one year after final disposal or six years, whichever event is later in time.
A second Section 65 audit of the same period is generally not undertaken absent fresh material. However, special audit under Section 66 may be ordered even where Section 65 audit was earlier conducted, and other proceedings under the Act remain available where conditions are met.
Sub-section (1) of Section 65 allows the officer to elect between an on-premises audit and an office-of-the-officer audit. For most {{area_name}} taxpayers the on-site route is preferred so that books, statutory registers and electronic backups can be inspected together.
The audit unit is each GSTIN; assessment and book-keeping are GSTIN-specific even where the underlying PAN is common. The Tamil Nadu registration of a pan-India taxpayer is audited independently by the jurisdictional CGST or SGST authority covering that GSTIN.
ADT-02 is the audit-findings report under Rule 101(5) at the end of a Section 65 audit. DRC-01 is the show-cause notice issued under Section 73 or 74 read with Rule 142 to demand tax. ADT-02 findings, if disputed, mature into a DRC-01 SCN separately.
DRC-03 is the voluntary-payment intimation under Rule 142(2). It is used to discharge tax with interest before SCN to invoke Section 73(5) or 74(5) immunity, or to comply with ADT-02 findings. Closure follows through DRC-04 or DRC-05 as the case may be.
What Murugesan Salai clients want to know before signing: On the ground in Murugesan Salai, around the Murugesan Salai Bus Stop catchment of Murugesan Salai.
Reading this guide locally — Murugesan Salai businesses operate where in the commercial road through valasaravakkam micro-market of Murugesan Salai.
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.
Where stock records under Rule 56(2) are incomplete or absent — a common scenario in SME manufacturing and trading — reconstruction during the ADT-01 fifteen-day window is the standard response. The reconstruction sources include purchase invoices and GSTR-2A entries (for inward stock), GSTR-1 outward supplies (for sales), e-way bill data (for stock movements), bank statements (for cash purchases or sales not invoiced through GST channels), and stock-take working papers from the statutory audit under the Companies Act or Section 44AB income tax audit. Reconstruction must be contemporaneous with the original transaction dates; backdated reconstruction is treated as fabrication by the audit team. The Tapas Dutta v UoI line of authority on retrospective records is occasionally invoked, but registered persons should not rely on it as a safe harbour.
Where audit identifies stock differences — physical stock at audit visit differing from book stock — two provisions operate. Section 35(6) deems the unaccounted goods to have been supplied and attracts tax under Sections 73 / 74. Section 17(5)(h) blocks ITC on goods lost, stolen, destroyed, written off, or disposed of by way of gift or free sample, requiring reversal of the ITC originally claimed. The audit team typically computes both legs — output tax on the deemed supply, and ITC reversal on the inward leg — leading to a double-impact. Voluntary disclosure of stock-differences with documented reasons (e.g. shrinkage, wastage, theft with FIR copy) limits the exposure; the audit team's discretion under Section 75 allows mitigation where reasons are substantiated.
Rule 56(18) applies to a narrow but high-revenue-risk band of trades — precious metals, precious stones, jewellery — where stock-record granularity is essential because of the high unit-value and pilferage-risk profile. The daily quantity-wise register must capture purity (in carats for gold), weight (in grams or pennyweights), make-charges component, hallmarking certificate references (BIS hallmark unique identification), and customer-wise sale-bill traces. Family-run jewellery businesses in particular often default to consolidated weekly or monthly stock summaries; this gap is the most common audit finding in jewellery-sector Section 65 audits in Tamil Nadu. Coordinated compliance with TCS under Section 206C(1F) at 1% on sales above ₹2 lakh adds an income-tax overlay to the stock-records architecture.
Notification 29/2021-CT and the Finance Act 2021 substitution of Section 35(5) shifted GSTR-9C from CA / CMA attested certification to self-certification by the registered person, effective from financial year 2020-21 onwards. The reconciliation statement now bears the signature of the registered person or the authorised signatory; the previous Part B CA-CMA certification has been dropped. The substantive contents of GSTR-9C — Part A (reconciliation between audited financial statements and GSTR-9, covering turnover Table 5, taxable value Table 7, tax payable Table 9, ITC Tables 12-14) and Part B (auditor certification, now omitted) — are otherwise broadly retained. The threshold for GSTR-9C continues to be aggregate turnover above ₹5 crore, per Notification 16/2022-CT.
From the Section 65 audit-team perspective, GSTR-9C is the primary working paper that drives initial audit-topic selection. Table 5 turnover reconciliation surfaces unbilled-revenue, advance-receipt and inter-State stock-transfer issues. Table 7 taxable-value reconciliation surfaces classification and exemption-claim issues. Table 9 tax-payable reconciliation triggers rate-of-tax interrogation. Tables 12 to 14 ITC reconciliation drive Section 16 eligibility and Rule 42 / 43 apportionment audits. The audit team treats unexplained variances in any of these tables as priority interrogation topics; the registered person's strongest defence is a contemporaneous explanatory note attached to GSTR-9C addressing each material variance. CBDT Circular 8/2021 (in the AIS context, on reconciliation principles) and CBIC Circular 124/43/2019-GST on GSTR-9C format offer guidance.
The shift to self-certification has not reduced substantive accuracy expectations — Section 47(2) penalty for late filing applies, Section 35(5) (as amended) read with Section 122 attracts penalty for incorrect particulars, and Section 137 imposes personal liability on directors, partners and managers for company offences subject to the proviso on diligence. The signatory's diligence in reviewing the underlying GSTR-9 and GSTR-9C contents is now a personal-liability risk, where previously the CA / CMA certifier's professional liability provided an intermediating layer. The OECD International VAT/GST Guidelines' principle of taxpayer self-assessment with audit verification is well-served by the self-certification design, but it shifts more responsibility onto the registered person's internal-control architecture.
Pre-GST, the Central Excise Act Section 14 provided summons power, Section 18 search power, and Section 12F seizure power. Service tax under the Finance Act 1994 had similar provisions under Sections 82 (search) and 73 (recovery). The GST framework consolidates these into Section 67 with unified procedural architecture. The Empowered Committee 2009 First Discussion Paper had envisaged a single-window enforcement architecture replacing the fragmented pre-GST regime; Section 67 substantively delivers that design. Comparative OECD International VAT/GST Guidelines emphasise that enforcement powers should be calibrated to the gravity of the suspected evasion, and the Indian framework's reason-to-believe-plus-Joint-Commissioner-rank gating mechanism aligns with that principle.
Section 67 of the CGST Act empowers the proper officer not below the rank of Joint Commissioner, upon reasons to believe recorded in writing, to inspect any place of business of a taxable person or any other person engaged in the business of transporting goods or owner or operator of a warehouse or godown, and to search and seize goods, documents, books and things. The Section 67 power is enforcement-oriented, triggered by suspicion of tax evasion (suppression of supply, claim of ITC in excess of entitlement, contravention of Act or rules), and is distinct from the verification-oriented Section 65 audit. The audit-to-inspection escalation occurs where Section 65 audit finds material gravity that the proper officer reads as warranting enforcement action under Section 67.
In practice, Section 65 audit findings escalate to Section 67 inspection where the audit team identifies indicators of deliberate evasion — fake invoicing patterns, circular trading rings, ITC claimed against suppliers whose registrations are cancelled or who have nil GSTR-3B filings (Suncraft Energy and downstream judicial line), classification mis-applications that appear deliberate. The escalation is not automatic; the proper officer must form a fresh reason-to-believe under Section 67(1) and record reasons. The Pradeep Goyal (Supreme Court on DIN — Document Identification Number for tax notices) framework requires the inspection authorisation to bear a valid DIN, failing which the action is voidable. The GKN Driveshafts (India) v ITO principle on opportunity-of-being-heard before invasive action is occasionally invoked but its application in the Section 67 context is restricted.
What Murugesan Salai clients usually ask next: On the ground in Murugesan Salai, for Murugesan Salai businesses balancing growth ambitions with tight statutory compliance.
Period of audit under sub-rule (1) of Rule 101 shall be a financial year or part thereof or multiples thereof. A multi-year audit is permissible where the audit notice in ADT-01 specifies the periods covered. The earliest period audited typically corresponds to records retention horizon under Section 36.
Audit notes are the contemporaneous record maintained by the proper officer during the conduct of audit under Rule 101. Discrepancies recorded in the audit notes are communicated to the registered person under sub-rule (4) of Rule 101 with an opportunity to reply before the findings are crystallised in ADT-02.
Discrepancy memo is the informal communication, contemplated under sub-rule (4) of Rule 101, by which the proper officer informs the registered person of observations recorded during audit. The registered person files a written reply with supporting reconciliations before ADT-02 is issued.
Books of account refer to the records required to be maintained under sub-section (1) of Section 35 of the CGST Act — accounts of production or manufacture, inward and outward supply, stock, ITC availed, output tax payable and paid. Maintenance at the principal place of business is the default; additional places require records of the additional location.
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.
Numerical examples showing tax + interest + penalty across common default scenarios.
How Murugesan Salai businesses typically avoid these: On the ground in Murugesan Salai, the cluster of retail, restaurants, healthcare businesses that defines Murugesan Salai's commercial fabric; for Murugesan Salai businesses balancing growth ambitions with tight statutory compliance.
How the local trade mix shapes this — Murugesan Salai businesses operate where the cluster of retail, restaurants, healthcare businesses that defines Murugesan Salai's commercial fabric.
Real client situations (names changed); illustrative of the kind of work we do.
Why these Murugesan Salai engagements look the way they do: On the ground in Murugesan Salai, the business activity radiating outward from Murugesan Salai Bus Stop and nearby commercial pockets; for Murugesan Salai 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 Murugesan Salai clients. Call 9566-068-468 for specific queries.
From Arcot Road, Alapakkam Main Road, Sri Devi Kuppam Main Road, 1st Cross Main Road and 1st Main Road through to 1st main road, 2nd Main Road, 3rd Main Road and Perumal Koil Street, our team covers GST Audit Support for businesses right across Murugesan Salai and its main commercial roads.
Professional GST Audit Support in Murugesan Salai, 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.