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GST Audit⏱ 90 sec
🔍

Full GST Audit

Complete CA-grade audit from Tally in 90 seconds. Findings with section references and penalty exposure.

A GST audit under Section 35(5) requires a CA to examine books, verify ITC claims, check RCM compliance, and certify the annual return. Doing this manually takes 2-3 days per client. GSTAgent connects to TallyPrime, classifies every transaction across 37 GST categories, and generates a complete audit report with legal-grade findings in under 90 seconds.

Sec 35(5)37 categoriesFindingsRCM
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The Problem

Why this needs to be automated

📤
Manual Tally exports for every client
Every audit starts with exporting data from TallyPrime to Excel — multiple voucher types, multiple sheets — then cleaning and classifying by hand. Hours before the actual audit even begins.
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Missed RCM liabilities
GTA freight, unregistered landlord rent, legal fees from individual advocates — RCM applies to all. Without an automated check, one missed entry means a Section 73 notice with 18% interest and up to 100% penalty.
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Audit observations written from scratch
Every observation — ITC reversals, blocked credits, turnover mismatches — must be written manually. Same work, every client, every year. There is no standardised tool that generates these.
Regulatory Context

The law that makes this matter

Sec 35(5)
GST Audit requirement
Every registered person with turnover exceeding ₹2 crore must get accounts audited by a CA or CMA and furnish an audited annual return.
Sec 17(5)
Blocked ITC — 10 sub-clauses
ITC blocked on motor vehicles, food, beauty, club, health insurance, works contract and 4 more categories. Wrongful claim attracts demand + penalty.
Sec 9(3)
Reverse Charge — 15 categories
GTA, legal, rent, security, director fees, import of services and 9 more categories attract RCM. Each requires self-invoice and cash payment.
How It Works

4 steps. Mostly automated.

01
Sync from TallyPrime
Audit Bridge fetches all purchase vouchers, journal entries, payment vouchers, and ledger balances from TallyPrime. No manual export.
02
37-category auto-classification
Every entry classified — ITC eligible, 15 RCM types, 10 Sec 17(5) blocked types, capital goods, unregistered purchases, payroll, exempt, and more.
03
Audit report generated
Click Conduct Audit. Findings with section references, penalty exposure in rupees, and specific action steps — generated in under 90 seconds.
04
Review, verify, present to client
CA reviews the report, verifies key findings, adds professional judgement, and presents to client. Export to Excel or PDF.
Sample Output

What you actually see

Sample data — Metro Print Works Pvt. Ltd · FY 2026-27
Purchase entries classified
219
ITC eligible (GST_PURCHASE)
98
RCM entries confirmed
9
Possible missed RCM
3
Blocked ITC Sec 17(5)
2
Findings generated
4 (2 High, 1 Medium, 1 Advisory)
Total RCM liability
₹1,38,600

Sample data for illustration only. Actual results depend on your client's Tally data. Not professional tax advice.

Edge Cases

How GSTAgent handles the tricky ones

ScenarioGSTAgent Output
"SGST RCM OUTPUT" ledger in Journal entryCorrectly classified as RCM — not dropped as sales output
HDFC Bank payment for rent — no GSTFiltered as bank payment — not classified as purchase
Capital goods with partial ITC year 1ITC bifurcated — capital portion tracked on 5-year schedule
Unregistered supplier with amount > ₹5,000UNREGISTERED_PURCHASE — Sec 9(4) applicability flagged
90s
Full audit report
37
GST categories classified
0
Manual exports needed
3 days
Saved per client
FAQ

Common questions

Does GSTAgent replace the CA's judgement?
No — GSTAgent automates the mechanical classification and observation generation. The CA reviews, verifies, applies professional judgement, and signs the audit report.
What Tally versions are supported?
TallyPrime 2.x and 3.x. The Audit Bridge connects via Tally's XML API — no configuration needed.
How does GSTAgent classify RCM entries correctly?
Two-pass system — Pass 1 matches keywords across 15 RCM patterns on the full voucher text. Pass 2 matches individual ledger names via regex (catches "Rent Paid", "Mamta Gupta Rent Account" etc.).
What if the client uses Marg or Busy?
Use the Manual Upload path — upload Purchase Register and Sales Register as Excel/CSV. GSTAgent processes any format with auto column mapping.
Can I re-run the audit after correcting Tally entries?
Yes — re-sync from Tally and click Conduct Audit again. The report updates with the corrected data.
Is the audit report legally valid?
GSTAgent generates the working papers and observations. The CA certifies the audit report independently — GSTAgent's output supports but does not replace that certification.

Ready to run this workflow?

A GSTAgent subscription code is required. CA firm plans from ₹1,400/month for 10 clients.

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