GST audit and the records to keep

What an audit looks at

An audit compares what a business declared in its returns with its books and documents: the invoices it issued, the bills it received, the tax it charged and claimed, and the payments behind them.

The question is always the same: does the return reconcile with the underlying records? Where it does, the audit is a formality; where it does not, the gaps become demands.

The core records to keep

The essentials are the tax invoices and bills of supply issued, the purchase bills received with their tax, credit and debit notes, delivery challans, and the reconciliation between the sales and purchase registers and the returns.

Keeping these together, with source documents attached, is what turns a records request into a quick export rather than a scramble.

How Lekha helps

Lekha records the sales invoices you raise and the supplier bills you capture into one ledger, with tax fields and source documents kept alongside.

Lekha records what your documents say and tracks the money on both sides — what you owe and what you are owed. It records and tracks; it does not replace your accountant.

Questions

What does a GST audit check?

Whether a business's returns reconcile with its books and documents — the invoices issued, bills received, tax charged and claimed, and the payments behind them.

What records should I keep for GST?

Tax invoices and bills of supply issued, purchase bills with their tax, credit and debit notes, delivery challans, and the reconciliation between your registers and returns.

How long should GST records be kept?

For the period the law requires, which runs for several years from the relevant return. Confirm the current retention period for your case.

This guide is general information, not legal or tax advice. Confirm the current rules and your own circumstances for any specific case.

Keep reading

• GST reconciliation, explained
• Sales register and purchase register
• See how Lekha works
• All Lekha guides