Step 01
Evidence captured at filing
On every filing event (GSTR-1, 3B, 9, 9C), the supporting evidence (invoices, match workpaper, sign-off, ARN) is bundled and hash-verified.
GST Compliance | GST Audit Evidence Pack
Per-return evidence pack, hash-verified, audit-ready.
Every filed return ships with its evidence: source invoices, the 2B match, the Rule 42/43 reversal workpaper, the CA sign-off, the DSC trail, the GSTN ARN. Packaged hash-verified per period. Department audit, departmental scrutiny notice and statutory audit, all answered from one pack.
How it works
Built as you file, exported in one click.
Step 02
Per-period drill
CFO and CA can drill from any filing to its evidence. Source invoices, 2B match, ITC decision and reversal workpaper all link from the return.
Step 03
Audit-pack export
On request (departmental scrutiny, statutory audit, refund claim), the per-period audit pack exports as a hash-verified package, Big-4 format.
Step 04
Tamper detection
Hash chain across the pack detects any post-filing tampering. The pack is provably the same as what was filed.
What the system does
Capability, input, output.
| Capability | Input | Output |
|---|---|---|
| Auto-bundling at filing | Filed return + supporting docs | Hash-verified evidence pack |
| Per-period drill | Filing event | Drill to source invoices and workpaper |
| Audit-pack export | Period or filing scope | Big-4 format package with verification key |
| Tamper detection | Hash chain integrity check | Alert on tamper attempt |
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Auto-bundling at filing
- Input
- Filed return + supporting docs
- Output
- Hash-verified evidence pack
-
Per-period drill
- Input
- Filing event
- Output
- Drill to source invoices and workpaper
-
Audit-pack export
- Input
- Period or filing scope
- Output
- Big-4 format package with verification key
-
Tamper detection
- Input
- Hash chain integrity check
- Output
- Alert on tamper attempt
Compliance + integrations
Audit-ready, by the section.
Section 35 + Rule 56 retention met. Section 73/74 (demand and recovery) responses sourced from the same pack. CARO 2020 audit-trail requirement satisfied via Rule 11(g) of Companies Act.
Regulations we work within
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Section 35, CGST Act + Rule 56
GST records retained for 6 years.
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Section 65, CGST Act (audit by department)
Departmental audit responses sourced from the pack.
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Section 73 / 74, CGST Act (demand)
Demand and recovery responses traceable to source invoices.
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Rule 11(g), Companies Act
Hash-chained audit trail across the GST register.
Connects to
- CA reviewer access Read-only by period
- Big-4 audit format Hash-verified export
GST Audit Evidence Pack FAQ
What buyers ask.
Department scrutiny notice. Can we respond from the pack?
Yes. Most ASMT-10/ASMT-11 notice responses can be answered from the per-period audit pack. The pack contains source invoices, the 2B match, the ITC decisions and the filed return; together they answer most departmental queries.
Statutory auditor verification. What format?
Hash-verified package with the per-event log, supporting invoices, the filed return, ARN and a verification key. Format accepted by Big-4 audit firms in India.
Refund claim. Does the system help?
Yes. RFD-01 supporting workpaper drafted from the period's exports, zero-rated supplies and ITC. The pack ships with the refund application; the GSTN response posts back automatically.
More in GST Compliance
Related features
GSTR-9 Annual Return
Drafted from twelve months of monthly filings. Variances flagged.
See GSTR-9 Annual ReturnGSTR-9C Reconciliation
Reconciliation statement drafted. CA sign-off with DSC.
See GSTR-9C ReconciliationGSTR-2B Reconciliation
Three-way matched against your purchase register and ERP, every night. Vendor non-filers flagged.
See GSTR-2B Reconciliation
Export an audit pack for last quarter.
Connect one GSTIN, free. The system bundles last quarter's evidence: returns, source invoices, 2B match, sign-off. Export the pack and verify the hash.