The taxpayer is in the business

of______________________________________________________________________________________
_____________________________________________________________________________________.

2. Details of principal inputs and capital goods used by the taxable person:

Details of Principal Inputs/ Capital Goods

Sr. Input Materials/ Capital HSN Exemption Rate of GST
No. Goods Notification CT ST IGST Cess

3. RATIO ANALYSIS OF DATA BASE:

RATIO 2017-18 (July-Mar) 2018-19

(a) ITC availed : Total GST
payment
(b) Inward Supply Value:
Outward Supply Value as
per P&L Account
(c) ITC availed on Capital
Goods purchased during
the years: Addition to
Capital Goods
(d) Other Income: Outward
Supplies as per P&L
Account
(e) Power consumption/ fuel
consumption (Qty):
production quantity as
per P&L Account
(f) Gross Profit: Gross Sales
as per P&L Account
(g) Production of Goods:

Page 1 of 3
 Scrap
(h) Input-output ratio as per
norms
(i) ITC availed on inward
supply to Total inward
supply
(j) Quantity of Actual
production to installed
capacity

IMPORTANT OBSERVATIONS OF THE AUDITOR (LEADING TO INCLUSION IN AUDIT

PLAN)

Sr. Analysis Description Results of Analysis Performed

No.
2. Quantum of approx.
ITC available on total
purchases

2018-19

- Value of outward taxable supplies – Rs ___________/-

- Rate of outward tax liability – 5%, 12%, 18%, 28% (strike out whichever is
not applicable)
- Total GST payment liability during the FY 2018-19 – Rs. __________/-
- Actual GST payment during the FY 2018-19 – Rs. __________ /-
- Difference (Excess) in payment of GST during the
said period - ________________

- Value of inward taxable supplies - Rs ___________/-

- Rate of inward tax liability – 5%,12%,18%, 28% (strike out whichever is
not applicable)
-
- Total ITC available during the FY 2018-19 - Rs ___________/-
- Actual ITC availed during the month of FY 2018-19 – Rs ___________/-
- Difference (Excess) in availing ITC during the said period – Rs
___________/-

1. TREND ANALYSIS:

Year 2017-18 2018-19

(July-March, 2018)

Page 2 of 3
Cost of production of major
finished goods (as per cost
record) *
Quantity of inputs consumed in
the production of finished
goods *
Value of inputs consumed in
the production of finished
goods *
Value of outward supplies
Difference in ITC taken & ITC
available on purchase of raw
materials
Job Work Income as per P&L
Account or Trial balance
Inter unit transfers/ sales to
related party as per Balance
Sheet
Gross operating profit vis-à-vis
sales
Production of finished goods/
outward supplies *
Production of scrap/
production of finished goods
Production of outward taxable
supplies/ vis-à-vis exempted
supplies *
Outward supplies made for
home consumption Vs export
supplies
Value of outward supplies
made to related person vis-à-
vis total value of supplies
Movement of inward supplies/
goods manufactured on job-
work vis-à-vis total production *
Input output ratio as per norms

Page 3 of 3