GST Audit & Assessment Support

GST audit and assessment support tests tax records and prepares evidence for internal review or questions raised by an authority.

Tax teams, importers, exporters and operating businesses reviewing transaction records or a tax demand can use this service to clarify a particular issue. A useful starting question is: “How does an internal GST review differ from an assessment?” Begin with the facts behind that question rather than assuming that a standard package will resolve it.

The engagement can cover the following workstreams. The proposal specifies which apply to your matter and what evidence or specialist input is needed.

• Reconcile supplies credits and return data.
• Review exceptions and supporting documents.
• Coordinate audit-query and assessment responses.

Start with the records below where available. They help establish the facts before a more specific checklist is agreed.

• GST returns.
• Purchase registers.
• Sales data.
• Authority communications.

Provide the relevant entity, transaction or reporting period and any existing notice or deadline. Identify missing or inconsistent records so they can be addressed explicitly.

An internal GST review and an authority assessment have different purposes, responsibilities and procedural requirements.

1. Define the question: reconcile supplies credits and return data, using the available GST returns and the facts you provide.
2. Examine the evidence: review exceptions and supporting documents. Record unresolved information and the assumptions that affect the analysis.
3. Agree the action: coordinate audit-query and assessment responses. Set the required deliverables, responsible owners and any follow-up or external dependency.

The proposal for GST Audit & Assessment Support sets out the analysis, documentation or coordination deliverables and the work you retain. The availability of GST returns, purchase registers, sales data and authority communications affects readiness and the amount of follow-up needed. Fees and the working schedule are agreed after that initial assessment. Any required independent report, legal representation or authority application is identified as a separate responsibility where relevant.

Use these official resources for the relevant framework. Application to a particular entity, period or jurisdiction requires a separate assessment.

• GST portal: Official taxpayer resources

• GST Appeal Services
• GST Transaction Advisory Services
• GST Notice Reply
• GST Refund Process

Share a short summary of your GST Audit & Assessment Support requirement and the records already available. BIATConsultant can assess the proposed scope and explain the next steps.

• Request a GST Audit & Assessment Support consultation
• About BIATConsultant