Document Management | Audit Evidence Packs

Per-filing evidence packs assemble themselves. Hash-verified at export.

GSTR-3B for May? The pack carries the return, the GSTR-2B match, the underlying invoices, the GSTN acknowledgement and the supporting workpapers. AOC-4 audit pack? Schedule III financials, supporting JEs, source bills and the CA sign-off. One click; hash-verified at export.

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How it works

From filing to defensible audit pack.

Step 01

Pack scope picked

Pick a filing (GSTR-3B for a period, AOC-4 for an FY, TDS 24Q for a quarter). The pack scope auto-resolves to the underlying records.

Step 02

Components assembled

Return, supporting reconciliation, source documents, acknowledgement and workpapers all assemble. Cross-references preserved (every line of the return points to its supporting source).

Step 03

Hash-chain integrity

Every file in the pack hashes; the hashes chain together. The chain root signs the pack. Any tampering with any file post-export breaks the chain and is detectable.

Step 04

Auditor or officer verifies independently

The pack carries a verification key. Auditors and tax officers run a verification (one command) and confirm the chain root is intact. The pack is defensible against any post-export tampering claim.

What the system does

Capability, input, output.

Capability	Input	Output
Pack scope resolution	Filing or period selection	List of underlying records
Component assembly	Return, recon, source, ack, workpapers	Structured pack archive
Hash chain	Each file content + chain prior	Per-file hash + signed root
Independent verification	Pack archive + verification key	Chain integrity confirmation
Re-assembly	Repeated pack request for same period	Identical pack with same root

Pack scope resolution

Input

Filing or period selection

Output

List of underlying records
Component assembly

Input

Return, recon, source, ack, workpapers

Output

Structured pack archive
Hash chain

Input

Each file content + chain prior

Output

Per-file hash + signed root
Independent verification

Input

Pack archive + verification key

Output

Chain integrity confirmation
Re-assembly

Input

Repeated pack request for same period

Output

Identical pack with same root

Compliance + integrations

Audit packs the auditor and the regulator both accept.

Big 4 firms accept the pack format directly across their Indian engagements. The hash-verified chain meets evidence-integrity expectations under SA 230 and CARO 2020.

Regulations we work within

SA 230 (Audit Documentation)

Documentation requirements supported by pack format.
CARO 2020

Auditor reporting on records integrity supported.
Rule 11(g), Companies Act

Hash-chained audit trail across the pack.
Section 128, Companies Act

8-year retention for assembled packs.

Connects to

Big 4 audit-pack format Accepted format across firms
Auditor read-only access Direct platform access

Audit Evidence Packs FAQ

What buyers ask.

How is the hash chain verified independently?

The pack carries a verification key and a small command-line tool. The auditor runs the verification against the archive; the tool confirms each file hash against the chain and the chain root against the signature. Any mismatch flags. The verification is cryptographic, not based on metadata.

For a tax notice from FY 2018-19, can we still pull the pack?

Yes. The pack archive retains for 8 years per Section 128. Re-assembly for an FY 2018-19 GSTR-3B works the same way as the current period. The hash chain stays intact across the retention period.

What if the auditor wants to add their own working papers to the pack?

Auditor working papers can be uploaded against the pack with auditor sign-off. They become part of the audited pack with their own hash and audit trail. The pack signed by both the auditor and the system carries dual integrity.

Related features

Run an audit pack on last quarter's GSTR-3B.

Connect one entity. Pick GSTR-3B for last quarter. The pack assembles in seconds with the return, the 2B match, the underlying invoices and the GSTN acknowledgement. Verify the hash chain on screen.