CA Madhukar N Hiregange, Shri B.S.V. Murthy, CA Mahadev. R, CA Ravi Kumar Somani A Practical Guide to GST Audits and Certifications by Madhukar Hiregange

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Part I – GST Audit Foundations & Pre?Audit

• Ch.?1: Introduction to Audit (General)

• Ch.?2: Basic Concepts of GST Law

• Ch.?3: Step?wise Important Procedures at a Glance

• Ch.?4: Professional Opportunities in GST

• Ch.?5: Accounts, Records & Documents to Be Maintained

• Ch.?6: Good Accounting for Ease in Preparing Annual Returns & GST Audit

• Ch.?7: Relationship Between Periodical Returns, Annual Returns & GST Audit

Part II – Annual Return (Form GSTR?9)

• Ch.?8: Introduction to Annual Returns

• Ch.?9: Role of Assessees & Professionals in Filing the Annual Return

• Ch.?10: Clause?by?Clause Analysis of GSTR?9

• Ch.?11: Clause?by?Clause Analysis of GSTR?9A

• Ch.?12: Steps to File Annual Return via the Common GST Portal

• Ch.?13: Annual Return Form GSTR?9B

• Ch.?14: Practical Tips & Formats for Preparation of Annual Return

• Ch.?15: Checklist for Annual Return for Professionals

• Ch.?16: Practical FAQs in Filing Annual Return

Part III – GST Audit & Certification (Form GSTR?9C)

• Ch.?17: Fundamental Concepts of Audit & Certification

• Ch.?18: Introduction to Audit Certification Under GST Law

• Ch.?19: Role of the Assessee & Auditor in GST Audit

• Ch.?20: Audit Process, Methodology & Approach

• Ch.?21: Clause?by?Clause Analysis of GST Audit (GSTR?9C)

• Ch.?22: Observations, Qualifications & Comments in GST Audit Reports

Part IV – Practical Audit Tools & Reconciliations

• Ch.?23: GSTR?9C Step?by?Step Procedure

• Ch.?24: Safeguards for GST Auditor & Management Representations

• Ch.?25: Ethical Standards & Independence of Auditor

• Ch.?26: Documentation & Work?Paper Best Practices

• Ch.?27: Powers, Duties & Liabilities of the Auditor

• Ch.?28: Audit Programme Checklist on GST Audit

• Ch.?29: Types of Audits & Reviews Under GST

• Ch.?30: Internal Controls

• Ch.?31: Reconciliations – Outward Supply

• Ch.?32: Reconciliations – Input Tax Credit (ITC)

• Ch.?33: Reverse?Charge Mechanism

• Ch.?34: Procedural Aspects

• Ch.?35: Miscellaneous Reconciliations

• Ch.?36: Genesis of Dispute Avoidance & Mitigation

• Ch.?37: Common Errors to Be Avoided

Part V – Additional GST Certifications & FAQs

• Ch.?38: Important Year?End Action Points

• Ch.?39: Customs Audit

• Ch.?40: Other Certifications Under GST

• Ch.?41: Departmental Audit

Part VI – Appendices & Referential Tools

• Ch.?42: Appendices: Notifications, Guidance Notes, Audit Standards, GSTR forms templates, and sample audit tools

• Ch.?43: Bibliography and References

???? Key Highlights

• Structured walkthrough from GST fundamentals to audit execution and certification.

• Clause?wise analysis of both GSTR?9 and GSTR?9C, packed with FAQs for clarity and compliance ease 

• Practical tools: internal control questionnaires (ICQs), audit program checklists, templates, work?papers, reconciliation formats and FAQs—designed for real audits to mitigate demand and avoid common mistakes

• Detailed coverage of reconciliations: GSTR?1 vs 3B, 2A vs 3B, outward supplies, ITC, reverse charge, plus year?end pointers, customs audit and department audits 

• Focus on auditor’s role, ethics, duties, liabilities and report comments in Part?B of GSTR?9C including sample remarks relevant up to FY 2019?20