{"id":1546,"date":"2026-01-31T14:16:28","date_gmt":"2026-01-31T08:46:28","guid":{"rendered":"https:\/\/www.smartsage.in\/dev\/gtgca\/?p=1546"},"modified":"2026-01-31T14:16:28","modified_gmt":"2026-01-31T08:46:28","slug":"audit-under-gst-regime","status":"publish","type":"post","link":"https:\/\/www.smartsage.in\/dev\/gtgca\/audit-under-gst-regime\/","title":{"rendered":"Audit Under GST Regime"},"content":{"rendered":"\n<p>Audit under GST is envisaged under following 3 circumstances:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Conducted by a Chartered Accountant \/ Cost Accountant due to turnover<br>exceeding the prescribed limit of Rs 2 Crores.<\/li>\n\n\n\n<li>Audit conducted by Tax Authorities.<\/li>\n\n\n\n<li>Special Audit conducted by a Chartered Accountant by order of tax authorities.<br>We shall be focusing on point 1 above<\/li>\n<\/ol>\n\n\n\n<h5 class=\"wp-block-heading\">Download PDF \u2013\u00a0<a href=\"https:\/\/www.smartsage.in\/dev\/gtgca\/wp-content\/uploads\/2026\/01\/GST-Audit.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">GST-Audit<\/a><\/h5>\n\n\n\n<h5 class=\"wp-block-heading\">Download XLX \u2013\u00a0<a href=\"https:\/\/www.smartsage.in\/dev\/gtgca\/wp-content\/uploads\/2026\/01\/GST-Audit-Report-Form-9C.xlsx\">GST-Audit-Report-Form-9C<\/a><\/h5>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Audit under GST is envisaged under following 3 circumstances: Download PDF \u2013\u00a0GST-Audit Download XLX \u2013\u00a0GST-Audit-Report-Form-9C<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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