GST Department Audit Under Section 65
Officer visit, documents and post-audit SCN response

Section 65 audit basics

A departmental GST audit is initiated through FORM GST ADT-01. The officer audits records, returns, books and documents and later communicates findings. Discrepancies may lead to tax, interest, penalty or show-cause proceedings.

Documents to prepare

• GSTR-1, GSTR-3B and GSTR-2B.
• Sales, purchase, input and stock registers.
• Bank statements.
• E-way bill records.
• RCM workings.
• Annual financial statements.
• Previous notices and audit reports.

Common audit findings

• Blocked ITC.
• Supplier cancelled or non-filing mismatch.
• Books turnover higher than GST returns.
• RCM not paid.
• GSTR-1 and 3B discrepancy.
• Export refund documentation gap.

Process

GST Department Audit Under Section 65: year and source check

Last fact-checked: 25 May 2026.

AY 2026-27 means FY 2025-26 income under the Income-tax Act, 1961. Tax Year 2026-27 means FY 2026-27 income under the Income Tax Act, 2025. Do not mix the two labels.

Use official portal pages, CBDT notifications, the supplied Act PDF and ICAI material before making a filing, payroll, TDS/TCS or rebate decision.

FAQs

Which year should I use for GST Department Audit Under Section 65?

Use AY 2026-27 for FY 2025-26 income under the Income-tax Act, 1961. Use Tax Year 2026-27 for FY 2026-27 income under the Income Tax Act, 2025.

What documents should I share with a tax expert?

Share the portal screenshot, exact year, income breakup, certificates, AIS/Form 26AS, notices, challans and any computation already prepared.

Can WorkIndex help me find a specialist?

Yes. Post a requirement with the legal year, records and deadline so experts can quote on the real issue instead of a generic page title.

GST Department Audit Under Section 65: year and source check

Last fact-checked: 25 May 2026.

AY 2026-27 means FY 2025-26 income under the Income-tax Act, 1961. Tax Year 2026-27 means FY 2026-27 income under the Income Tax Act, 2025. Do not mix the two labels.

Use official portal pages, CBDT notifications, the supplied Act PDF and ICAI material before making a filing, payroll, TDS/TCS or rebate decision.

What to verify for GST Department Audit Under Section 65

• Correct financial year, assessment year or tax year.
• Taxpayer type, age category, residential status and business/profession status.
• Exact income heads, including salary, house property, business/profession, capital gains, VDA and other sources.
• AIS/TIS, Form 26AS, TDS/TCS certificates, challans and portal pre-fill.
• Deductions/exemptions allowed in the selected regime and current ITR utility validation rules.
• Whether the issue is a calculation, filing, notice response, rectification, appeal or advisory position.

GST Department Audit Under Section 65: year and source check

Last fact-checked: 25 May 2026.

AY 2026-27 means FY 2025-26 income under the Income-tax Act, 1961. Tax Year 2026-27 means FY 2026-27 income under the Income Tax Act, 2025. Do not mix the two labels.

Use official portal pages, CBDT notifications, the supplied Act PDF and ICAI material before making a filing, payroll, TDS/TCS or rebate decision.

What to verify for GST Department Audit Under Section 65

• Correct financial year, assessment year or tax year.
• Taxpayer type, age category, residential status and business/profession status.
• Exact income heads, including salary, house property, business/profession, capital gains, VDA and other sources.
• AIS/TIS, Form 26AS, TDS/TCS certificates, challans and portal pre-fill.
• Deductions/exemptions allowed in the selected regime and current ITR utility validation rules.
• Whether the issue is a calculation, filing, notice response, rectification, appeal or advisory position.