| Question And Answer | |
|---|---|
| Subject: | Itr and balance sheet and bank account required |
| Category: | GST |
| Querist: | Kollipara sundaraiah |
| Answered by: | Law Intern |
| Tags: | GST assessment |
| Date: | April 2, 2025 |
Any gst officer last three years itr returns and balance sheet and bank account statement asked for gst checking purpose and any check list of documents in gst act
The GST officer is entitled to ask for various documents, including Income Tax Returns (ITR), balance sheets, and bank account statements, during an audit, inspection, or scrutiny process to verify the correctness of GST compliance. These may be required to cross-check the turnover, input tax credit (ITC) claims, tax payments, and other financial details reported in GST returns against other statutory records.
The power comes from Sections 61, 65 & 67 of the CGST Act, 2017.
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