Skip to content

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.

Gst Audit Pack

What the system does

Capability, input, output.

  • 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

  • Section 35, CGST Act + Rule 56

    GST records retained for 6 years.

  • Section 65, CGST Act (audit by department)

    Departmental audit responses sourced from the pack.

  • Section 73 / 74, CGST Act (demand)

    Demand and recovery responses traceable to source invoices.

  • 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.

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.