GSTAM - 6

QUESTIONNAIRE FOR REVIEW OF INTERNAL CONTROL SYSTEM

1. General:
01. Name & address of the registered person.

02. Name and contact number of the ‘Authorised person’ for Audit.

03. GSTIN

Whether the taxable person is also registered as an Input Service

04.
Distributor?
Whether the taxable person is a Proprietary, Partnership firm, Limited
05. liability Partnership firm (LLP), Pvt. Ltd Company, Public Limited
Company?
06. Details of transactions with Associated Enterprise.

07. Details of Taxable Supplies made

Details of Taxable inward supplies received for which tax has to be

08.
paid under reverse charge. (under Section 9(3)/ 9(4))
09. Details of exempted Services supplied, if any, & Notification No.

If both Taxable and Exempted Services are provided, whether ITC is

10.
being reversed as per the prescribed method
11. Details of Exports

Whether any periodical report/statement is furnished to any State

12. / Central Government / Authority / Regulatory bodies? If yes,
details thereof.
Whether any offence case is booked in respect of GST, Income Tax,
13.
VAT/ Sales Tax. If so, details thereof.
Whether any service is sub-contracted partially or wholly? If so,
14.
details thereof.
Whether ITC on input services availed? If so, indicate details of
15.
major input services.
Whether ITC on Capital Goods availed? If so, details of such Capital
16.
goods, along with their HSN

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Whether entire consideration payable to the supplier was paid to them

17. within 180 days on inputs received? If not, whether reversal of ITC/
interest thereof was done?
In case the registered person is an Input service distributor (ISD),
18. whether he is having any unit supplying only exempted outward
supplies? If yes, whether he is distributing the credit in respect of
services related to that unit also?
Whether any amount payable/ paid to the supplier has been adjusted
19. against the receipt/ receivable and net income shown in the P&L
Account.
Whether any advance payment is received towards outward
20.
supplies? If yes, whether GST is paid on such receipts?
Is there any expenditure to any entity abroad which has been made
21. but on which taxable person is not required to pay GST under reverse
charge mechanism? If yes, details thereof.
Whether GST is paid on the gross value received including TDS
22.
amount deducted by the service recipients?
Whether PF/ ESI or any other charges of the personnel of the service
23. provider are being directly paid by the service recipients? If so
whether GST is paid on such amount.
Details of agreements entered into by the registered person for
24.
supplying / receiving services
25. Details of expenditure in foreign currency on which GST has neither
been charged by the registered person nor it is payable under reverse
charge mechanism
2. Invoicing pattern

01. Is invoice issued in respect of all transactions? If not, reasons for

not issuing invoice.
02. How many series of invoices are being used?
03. If more than one series is used, give details of each such series.
04. If there are more than one series of invoices, is GST paid on all the
series of invoices?
05. If not, then the reasons for not paying GST on such series of invoices
(e.g. exempted / exports / non-taxable services). Give details.

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06. Whether the invoice contains the GSTIN?

07. Is invoice issued on the date of supply of service or before or later?
08. List the different heads under which amounts are billed in invoices and
their corresponding heads in the Trial Balance.
09. Name the heads in the invoice on which GST is not paid.
10. Are there any reimbursements billed in the invoice?

11. Are there any debit/ credit notes issued for claiming
reimbursements?
12. If yes, is GST paid on these reimbursements? If not, reasons thereof.
13. Whether invoices are generated on Computer. If yes, then whether the
Invoice Numbers are generated automatically or is fed manually. What
safe guards are provided in the system for data security? Give the
name and designation of the person having the authority to cancel an
invoice.
14. Whether any amount is recovered by issue of debit note and whether it
is included in the gross value of services?
15. Give a brief on sale pattern of services liable to GST.

16. Are any goods or services supplied by the service receiver free of cost
or at subsidized price?
3. Accounts and records

01. Whether accounts are prepared on mercantile basis or cash basis?

02. Whether the Accounts are maintained electronically? If yes, the name
of accounting packages / computer software installed for maintaining
accounts in the units like Tally, FAS etc:
03. Whether accounting software was switched over to some other
software during the audit coverage period.
04. Whether any changes have been made in the accounting policies
affecting GST liability relating to reimbursement of expenses, timing
of payment of GST and treatment of payments in foreign currency?
05. Whether accounts are audited by Statutory Auditor? If so, name and
address of the auditor.
06. Whether Cost Accounting records as prescribed under Section 148 of
the Companies Act, 2013 are required to be maintained?

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07. Whether Cost Audit is conducted and if yes report thereof is

prepared?
08. Whether there is any system of Internal Auditing?

4. Making of GST return

01. List the ledger/ accounts from where the monthly gross amount
received is taken for taxable service.
02. List the ledger/accounts from where the amount received towards gross
monthly amount of Exports is taken.
03. List the ledger/accounts from where the amount received towards gross
monthly amount of exempted service is taken.
04. List the ledger/accounts from where the gross monthly amount of
amount received as pure agent is taken.
05. List the ledger/ accounts from where the gross monthly amount billed is
taken.

5. Place of supply

01. Whether place of supply is correctly determined in case of supplies so as

to identify supplies as whether inter-state or intra state supplies
02. ZERO RATED SUPPLIES - Value of services exported if any, on which
no GST has been paid?
03. If so whether all such supplies are eligible to be treated as such ZERO
RATED SUPPLIES
04. Is the payment for services exported received by the service provider in
convertible foreign currency? It not, list those transactions where
amounts are not received in foreign currency.
05. Is the payment for services exported received by the service provider in
convertible foreign currency within the time limit prescribed by RBI? If
not, give details.
06. Whether any services has been exported to “Associated Enterprises”.
If yes, mention the value thereof.

6. Valuation of services
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01. Is there any outward supply of goods involved in the course of

providing service or otherwise?
02. Is the value of goods supplied as mentioned in Point (1) above
included in the gross amount charged as declared in GST
03. “Gross Amount Charged” includes reimbursements billed for the
purpose of determining value of supplies and in turn the tax liability?
04. Is there any, Value of reimbursements on which GST is not charged

7. Amounts to be included in taxable value

01. Whether any Goods / Services provided free of cost by the recipient
02. Whether reimbursements received from recipient
03. Whether any other expenditure borne by the recipient, which are
otherwise to be borne by the supplier?

8. MIS

01. What is the organization structure?

02. Who is responsible for billing and outward supplies?

03. What reports are given to his seniors on the daily, weekly, monthly
sales? Give sample copies?

9. Interviews with the Taxable Person

01. Name & Designation of the person interviewed

02. Give a gist of interview w.r.t. related ventures, business with these
ventures and annual volume of such transactions
03. Give a gist of interview w.r.t. relationships with the unit and its
owners / shareholders
04. Give a gist of interview w.r.t. the head office / registered office of the
unit, location of its operations and location of its accounting records

05. Give a gist of interview w.r.t. whether Company is an ancillary unit or

independent unit of production

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06. Give a gist of interview w.r.t. internal controls in the unit.

07. Give a gist of interview w.r.t. any organizational or

systemic changes that has occurred since last audit.

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