GST Assessment Support.
Assessment support covers the formal reviews a GST officer can carry out: scrutiny of returns, departmental audit, special audit and best-judgement assessment where returns are missing. We prepare your records before the officer asks, represent you during the proceedings and respond to observations so that findings rest on accurate data.
Typically several weeks to a few months, driven mainly by the officer's schedule and the number of periods under review. The law gives a departmental audit three months to complete, extendable by up to six months.
A partner — a chartered accountant or company secretary — from the first call to sign-off.
Based on your situation, and fixed in writing before any work starts.
Is this for you?
- Businesses selected for departmental GST audit through an ADT-01 notice
- Taxpayers whose returns are under scrutiny through an ASMT-10 notice
- Businesses facing a special audit or a best-judgement assessment for unfiled returns
- Companies wanting a mock review before a likely audit
What you receive at the end.
- 01Pre-audit review note with risk areas
- 02Indexed records file for the officer
- 03Written submissions and replies during the proceedings
- 04Summary of findings and recommended next steps
GST Assessment Support, step by step.
Typically several weeks to a few months, driven mainly by the officer's schedule and the number of periods under review. The law gives a departmental audit three months to complete, extendable by up to six months.
- 1
Scope and timetable
We review the notice, the periods and records called for, and agree a timetable with the officer where needed.
- 2
Records preparation
We assemble books, reconciliations and supporting documents, and run our own review to find issues before the officer does.
- 3
Representation in proceedings
We attend audit visits and hearings, answer questions and file explanations on the GST portal.
- 4
Observations and report
We respond to discrepancies raised during the audit and review the final audit report in ADT-02 or the scrutiny outcome.
- 5
Closure or next steps
Where points remain, we advise on paying admitted amounts through DRC-03 or preparing for a show-cause notice.
What we need from you.
Don't have everything yet? We send a short checklist after the first call and work with what you have.
- Audit or scrutiny notice
- Books of account and financial statements for the periods
- GSTR-1, GSTR-3B, GSTR-9 and GSTR-9C for the periods
- Sales and purchase invoices, contracts and agreements
- Stock records and e-way bill data
- Earlier audit reports or orders
The fee depends on your situation. After a short call, the partner who will do the work tells you what's involved and gives you a fixed fee in writing — before any work begins.
- Government fees and statutory charges are billed at actuals.
- When you pay — upfront, in stages or on completion — is agreed in writing with the fee.
Questions about GST Assessment Support.
Ready to discuss GST Assessment Support?
30-minute confidential call — no proposal, no commitment. A partner will write back within one business day.