GST Audit & Assessment Support in India

Expert Support Through GST Audits and Departmental Assessments

GST authorities conduct audits and assessments to verify the accuracy of a taxpayer's returns, ITC claims, and tax payments — including GSTR-3B desk audits, scrutiny under Section 61, departmental audits under Section 65, and special audits under Section 66. Receiving a GST audit notice can be daunting, but with the right preparation and representation, businesses can navigate these proceedings confidently. Nainit Savla & Associates provides comprehensive GST audit and assessment support — from pre-audit preparation and document organisation through final assessment order response.

Our Services

Pre-Audit Health Check

Comprehensive review of your GST returns, ITC registers, e-way bills, and records before the audit — identifying any discrepancies that need to be addressed or explained proactively before the auditor arrives.

Document Organisation

Systematic compilation of all GST-related records — purchase and sales ledgers, GSTR-1 and GSTR-3B filings, ITC registers, reconciliations, e-invoices, and e-way bills — organised for easy reference during the audit.

Audit Notice Response

Preparing detailed, factual responses to GST audit notices — addressing all queries raised by the auditor with comprehensive supporting documentation and legal arguments where appropriate.

On-Site Audit Assistance

Expert assistance during on-site departmental audits under Section 65 — guiding the taxpayer's team through the audit process and ensuring appropriate information is disclosed at each stage.

Audit Report Review

Reviewing the GST audit report and responding to proposed additions or adjustments — challenging incorrect findings with strong factual and legal arguments before the assessment order is passed.

Post-Audit Compliance

Implementing corrective measures following the audit — filing amended returns where permitted, paying any additional tax or interest due, and strengthening ongoing compliance processes.

Who We Help

Businesses with GST audit notices under Sections 65 or 66
Companies with high-value ITC claims being examined by auditors
Manufacturers and traders subject to departmental audit
Service businesses facing GST scrutiny on place of supply or ITC
Any GST registrant with pending or active assessment proceedings

Why Choose Nainit Savla & Associates?

At Nainit Savla & Associates, we have extensive experience handling GST audit and assessment proceedings across industries. We provide proactive pre-audit preparation, robust documentation support, and skilled representation throughout the audit cycle — giving businesses the best possible chance of a clean audit outcome.

Frequently Asked Questions

What is the difference between a GST audit under Section 65 and scrutiny under Section 61? +

Section 61 scrutiny involves examination of a taxpayer's returns for apparent discrepancies — the officer scrutinises the data filed in returns and issues an ASMT-10 notice if discrepancies are noticed. Section 65 departmental audit is more comprehensive — the GST officer actually visits the business premises and examines records, accounts, and documents directly. A Section 65 audit can be initiated on the Commissioner's own motion or based on specific intelligence — it is a deeper examination than return scrutiny.

Can I get the GST audit period extended or postponed? +

Yes. Once the GST officer commences the audit, it must be completed within 3 months (extendable by 6 months by the Commissioner). The taxpayer can request the officer to schedule the audit at a convenient time, but cannot indefinitely postpone a lawful audit notice. If the audit notice lacks proper authorisation or is issued beyond jurisdiction, it can be legally challenged. In practice, building a cooperative relationship with the auditor while ensuring proper documentation is the best approach.

What should I do immediately on receiving a GST audit notice under Section 65? +

Immediately: (1) Note the date of the audit notice and the scheduled audit date; (2) Contact your GST consultant to begin pre-audit preparation; (3) Compile all GST returns, ITC registers, purchase and sales ledgers, e-way bills, and e-invoices for the audit period; (4) Conduct an internal reconciliation to identify and understand any discrepancies; (5) Do not alter, destroy, or conceal any records — this would be treated as obstruction of audit. The pre-audit preparation period is the most valuable time to strengthen your position.

Facing a GST Audit? We Provide Expert Support.

Pre-audit preparation, document organisation, notice response, and on-site assistance — complete GST audit and assessment support.