ANNEXURE – GSTAM - VII

GST AUDIT PLAN

Part-A for Goods

M/s. Loghorn Industries Private Limited
Note: As per DGARM report Flag score is 5 and the unit is flagged as G1 and J4 as
per Risk parameters

Sl. Subject Specific Issue Source Back-up Coverage Selection

No. Document Document Period Criteria
(Records/Registe
rs/Accounts
maintained U/S
35 CGST Act read
with rule 56 of
CGST Rules)
1. Classification Verification of Invoice/GST 1. R M For the All documents
(HSN) eligibility of returns Procurement months:
exemption. Register August,
September
Classification of 2. Sale register
and October,
goods 2017
Rate of tax for
the different
products
2. Valuation Value addition, GST Invoice 1. Commerci Entire Audit All invoice
related party al invoice period serial
transaction 2. General ledger numbers
3. Credit/ Debit
ending with 5.
notes
3. ITC Ratio of ITC to 1 Input invoices 1. Material Entire Audit All invoice
the total tax paid 2 Credit receipt note/ period
ITC availment availment register
and reversal register 2. Insurance claim
ITC on exempted
goods documents for
transit losses
3. Stores ledger
4. Filing of GST Whether returns GSTR-1, GSTR-3B GSTR-1, GSTR-3B , Entire Audit All returns
returns are filed in time , GSTR-9 and GSTR-9 and GSTR- period
GSTR-9C 9C
5. Verification of Reconciliation of GSTR-9C and P&L GSTR-9C and P&L Entire Audit GSTR-9C and
GSTR-9C with GSTR-9C and account account period P&L account
P&L account P&L account

Inspector Superintendent DD(Cost) AC ADC

(Sachin Chahal) (Sudhanshu Shekhar) (K.N.Hari Hara Prasad) (GVSR Sarma) (A.Shyam Sundar)