A GST health check reviews classification, valuation, place of supply, credit and compliance before the department does. The firm also represents taxpayers during departmental audits.
Scope of service
- Classification and rate review
- Valuation, including related-party supplies
- Place of supply and reverse charge
- Departmental audit under section 65
- Special audit under section 66, where a Cost Accountant is nominated
Regulatory framework
- CGST Act, 2017 — sections 15, 65 and 66
- CGST Rules, 2017 — Rules 27 to 31 (valuation), Rule 101
Typical professional activities
- Review report with risk ratings
- Audit query responses
- Written opinions
Applicable industries
- Manufacturing
- Automobile & Auto Components
- Engineering
- IT & Software
- Pharmaceuticals
- Infrastructure
- Sugar & Agro Industries
- Trading & Distribution
- Service Industries
- Startups & Growing Businesses
Relevant articles and resources
- Interest on delayed GST payment under section 50
- Input tax credit and GSTR-2B: conditions and reconciliation
- Knowledge Centre: GST
- GST Calculator
The information on this page describes the nature of the service. It is not advice on any specific matter. See the disclaimer.