Section 65 · Reconciliation

GST Audit Services

Tax Care Hub prepares reconciliations, responds to GST audit notices, and represents you through the audit process, wherever your business is registered.

  • GSTR-2A/2B reconciled against your purchase register
  • Section 65 notices reviewed and answered
  • Representation through the audit process

Last updated: September 2026

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Reconciled firstPurchases and e-way bills checked
Notices answeredSection 65 replies drafted and filed
RepresentedThrough the departmental audit process
Anywhere in IndiaNot limited to businesses in Delhi

Being prepared with clean reconciliations makes the difference between a quick close-out and a prolonged dispute, whether you face a routine annual reconciliation or a departmental audit notice under Section 65. Tax Care Hub prepares GSTR-2A/2B reconciliations, responds to audit queries, and represents businesses through the process.

This page explains what a GST audit involves, what triggers one under Section 65, and what the GST audit requirement covers. If you already have a notice in hand, you can book a free consultation directly.

Quick answer

A GST audit under Section 65 is a departmental review of a taxpayer's records to verify compliance, distinct from the annual GSTR-9C reconciliation. Tax Care Hub prepares GSTR-2A/2B reconciliations, responds to audit queries, and represents businesses through the process.

Understand the scope

What Does the GST Audit Requirement Cover?

The GST audit requirement generally includes reviewing books of accounts, GST returns filed for the period, e-way bills, and reconciliation of income tax turnover with GST turnover.

2A/2B reconciliation

Purchase register matched against GSTR-2A/2B for the audit period.

Outward supply check

Sales and e-way bill data reconciled for consistency.

Turnover reconciliation

GST turnover compared with income tax records.

Notice response

Replies to Section 65 audit notices, drafted and filed on time.

How it works

What Does Audit for GST Involve, Step by Step?

01

Review the notice

We confirm the audit type and the period and records it covers.

02

Compile records

Books, returns, e-way bills, and supporting documents are gathered.

03

Reconcile

Purchases, sales, and turnover are reconciled and discrepancies explained.

04

Respond or represent

We draft the required response, or represent you during the audit itself.

05

Close out

Follow-up continues until the audit is closed or the reconciliation statement is filed.

Questions, answered

Frequently Asked Questions

What is a GST audit?+

A GST audit is an examination of a registered person's records, returns, and other documents to verify the correctness of turnover declared, taxes paid, and input tax credit claimed.

What triggers a GST audit under Section 65?+

The GST department can select any registered taxpayer for audit under Section 65 based on risk parameters, discrepancy patterns, or random selection, with no fixed turnover trigger for this type.

What is the GST audit requirement for reconciliation?+

The GST audit requirement typically includes reconciling GSTR-2A/2B with the purchase register, outward supplies with e-way bills, and GST turnover with the income tax return, to identify and explain any mismatches.

Is annual GST audit still required for all businesses?+

Mandatory GSTR-9C audit certification by a professional was removed for most taxpayers; a self-certified reconciliation statement is now required only above the government-notified turnover threshold.

What does audit for GST in Delhi involve?+

Audit for GST in Delhi follows the same process as anywhere else under the GST law: reconciliation, document compilation, and representation before the department, regardless of the state.

How should a business prepare for a GST audit?+

Keep books of accounts, GST returns, e-way bills, and reconciliation of GST turnover with income tax records ready and internally consistent before the department raises any query.

Conclusion

Conclusion: Reconcile Before You Are Asked To

A GST audit goes smoothly when reconciliation happens before the department asks for it, not after. Keep purchase records matched with GSTR-2B, e-way bills consistent with sales, and turnover reconciled with your income tax return. Tax Care Hub handles the reconciliation and represents you if a notice arrives.

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