Independent Audit. Legal Compliance. Expert GST Insight.
At Gaurav Jain & Associates, we offer specialized GST Special Audit services under Section 66 of the CGST Act, 2017. We are experienced in conducting audits at the direction of GST authorities, providing objective and professional analysis of books of accounts to ensure compliance, transparency, and trust.
What is a GST Special Audit?
A GST Special Audit is ordered by the GST Department when discrepancies are noticed in returns, excessive input tax credit is claimed, or when the declared turnover appears inaccurate.
As per Section 66 of the CGST Act:
“A registered person may be directed to undergo a special audit by a Chartered Accountant or Cost Accountant nominated by the Commissioner, if deemed necessary during scrutiny, investigation or assessment.”
Purpose of GST Special Audit
- Validate input tax credit (ITC) claims
- Confirm accuracy of declared turnover
- Examine valuation of taxable supplies
- Detect non-compliance or suppression of tax liability
- Provide recommendations to the department for further action
Scope of Our GST Special Audit Services
- Comprehensive review of books of accounts and GST returns
- Reconciliation of GSTR-1, GSTR-3B, GSTR-9 with accounting records
- Verification of input tax credit with GSTR-2A/2B
- Examination of stock, purchase, and sales registers
- Evaluation of exempt, export, and reverse charge transactions
- Analysis of tax payment and liability calculations
- Submission of an audit report to the GST department
- Clarifications and representation (if needed)
Who Can Be Subjected to Special Audit?
GST Special Audit may be initiated for:
- Manufacturers and traders
- Real estate and construction firms
- E-commerce operators and aggregators
- Exporters and importers
- Service providers
- Any business with abnormal patterns in tax filings
Why Choose Gaurav Jain & Associates?
- Department-nominated Cost Accountants with audit authority
- In-depth understanding of GST laws, rules & valuation provisions
- Proven experience in GST audits under Section 66
- Transparent, department-compliant audit reports
- Served across sectors like manufacturing, FMCG, logistics, IT, real estate, and more
- Operate PAN India with specialized audit teams
Service Locations
We have conducted GST Special Audits across states including:
- Rajasthan (Jaipur, Jodhpur, Udaipur, Ajmer, Kota, etc.)
- Delhi NCR