Review GST records and potential exposures before a transaction or internal evaluation. Start by identifying the purpose, reporting period and intended users of the work. BIAT can assess the available records and propose an engagement with defined responsibilities and deliverables.
Overview
Scope of support
- Registration and return-history review
- Supply and input-tax-credit reconciliation
- Exposure summary and corrective-action planning
Records to prepare
Use this starting checklist to prepare for a discussion. The final evidence requirements are confirmed after the initial assessment.
- Registrations and filed returns
- Sales, purchase and tax-credit records
- Notices and material contracts
Deliverables and engagement planning
The gst due diligence scope identifies the output, review steps and information required from your team. Where a filing, report or certificate needs an eligible professional, that role is confirmed before the engagement proceeds. The proposal records fees, exclusions, dependencies and target milestones. Authority review, incomplete records or changes to the request can affect timing.
Discuss your requirement
How the engagement works
Agree the scope and required evidence before work begins.
FAQ
Questions to help you scope the engagement.
How does GST due diligence differ from a return review?
Due diligence considers wider historical positions and potential transaction exposures. A periodic return review focuses on a defined filing period.
How is the fee determined?
Can this be combined with related CA services?