GST Audit – GST audit will apply every year for those GST registered business having turnover more than 2 Cr. Every taxable person whose turnover during the financial year exceed prescribed limit( 2 Cr) shall get his accounts audited by a Chartered Accountant or Cost Accountant, he shall electronically file annual return using Form Gstr-9 by 31 st December of next F.Y. Normally taxpayer is assessing his liability ,pay tax file returns, to ensure this an audit is required. WHAT TO ENSURE IN GST AUDIT, 1. To ensure turnover declared, Tax paid, Refund claimed, Input tax, and other compliance. 2.Whether Sales, Purchases, Stocks, Expenses, ITC availed/utilized, Output tax paid or payable, E bills are correct or not.