GST Health Check-Up

A GST health check-up is a periodic diagnostic review of a business's GST returns, credit claims, and underlying transactions, conducted independently of any departmental audit or notice. It is designed to surface errors, missed credits, or exposure areas while there is still time to correct them, rather than discovering them for the first time during a departmental audit. Given how interconnected GST returns are with a business's books of account and vendor filings, a structured review often uncovers issues that routine monthly compliance does not catch.

Why This Matters

Errors that persist unnoticed across several return periods tend to compound, turning a small mismatch into a significant liability or a large amount of unclaimed credit by the time it is finally reviewed. A timely health check-up allows a business to correct its position voluntarily, often with reduced interest exposure, and to walk into any future audit or assessment with confidence in its own records.

How We Help

Return and Ledger Reconciliation Review

We reconcile GSTR-1, GSTR-3B, and the electronic credit and cash ledgers against the business's books of account to identify mismatches in turnover, tax liability, or credit that may have gone unnoticed in routine filings.

Input Tax Credit Eligibility Review

We examine credit claimed across major expense categories to confirm eligibility, identify credit that was missed or reversed unnecessarily, and flag ineligible credit that should be reversed before it attracts departmental attention.

Transaction-Level Risk Assessment

We review high-value or unusual transactions, including related-party dealings, discounts, and post-sale adjustments, to assess whether they have been correctly classified, valued, and reported under GST.

Findings Report and Remediation Plan

We consolidate our findings into a clear report ranking issues by financial and compliance risk, and we help the business implement corrective filings or process changes to close the gaps identified.

Who Needs This

• Businesses that have not undergone an independent GST review in some time
• Companies preparing for a statutory or departmental audit
• Organisations undergoing management changes or system migrations
• Businesses seeking assurance before a merger, acquisition, or funding round

Our Approach

We conduct the review with the same rigour a departmental audit would apply, so that nothing material is left unexamined, while keeping the process practical and minimally disruptive to day-to-day operations. Findings are shared candidly, with a clear sense of priority, so that the business can address the most significant risks first.

Get in Touch

To discuss how we can support you with a GST health check-up, write to us at info@agarwalurs.com.