GST Audit
Quick Reference for Your Business
Annual Return, Reconciliation & Dept. Audit – everything you need to know about GST Audit.
01
Annual GST Filings
| Form | Who & What |
|---|---|
| GSTR-9 (annual return) | Mandatory if aggregate turnover > ₹2 crore |
| GSTR-9C (reconciliation) | Required if turnover > ₹5 crore — self-certified |
| Due date | 31 December 2026 for FY 2025-26 |
02
The Two GST Audits That Still Exist
| Type | Detail |
|---|---|
| Departmental audit (Sec 65) | By the GST officer — no turnover threshold |
| Special audit (Sec 66) | CA/CMA nominated by the department in complex cases |
03
Penalty / Late Fee
Late filing of GSTR-9 / 9C
₹200 /day
₹100 CGST + ₹100 SGST, capped at 0.25% of turnover
General penalty (Sec 125)
₹25,000
Up to ₹25,000 for non-compliance; mismatches invite scrutiny notices
Important: the old CA-certified GST audit was withdrawn from 1 Aug 2021 — GSTR-9C is now self-certified. But self-certification transferred the responsibility to you, it didn't remove it. A CA-led reconciliation before filing protects you from notices, since GST turnover is auto-matched against your income-tax filings.
04
Why Clients Trust M/s Durganjali & Associates
A real, qualified Chartered Accountant
A CA who reconciles your GSTR-9/9C properly and represents you in any departmental audit.
Audits that hold up
Proper working papers and documentation that stand up to regulators, banks and the department.
Deadlines never missed
We track every due date so penalties never catch you off guard.
Clear updates in your language
Simple updates in Telugu and English — you always know where things stand.
Honest, practical advice
Straight answers you can act on — no jargon, no overselling.
Talk to a Chartered Accountant
Have questions about taxation, audit, or compliance? Fill out the form below and we'll get back to you within 24 hours.