India Audit Lens
Audit related parties and GST compliance
These examination workspaces turn imported books and statutory-return evidence into structured audit procedures. Build the related-party master deliberately, verify mappings, and treat automated GST checks as…
By India Audit Lens product team · Updated 2026-07-17
Build and examine the related-party population
Add a related party and link its accounts
Open Examination → Related Party → Parties. Click Add Related Party. Enter the party name and choose the relationship. If applicable, complete the specific relative or an Other relationship description. Search Linked Accounts using at least two characters, then select the relevant customer, supplier or ledger accounts. PAN may populate from the selected master; verify it independently. Add PAN, director DIN and effective dates where applicable, and confirm Active. Click Add and verify the register row and linked-account chips.
PAN/DIN formatting checks do not establish identity. Confirm the relationship, period and account coverage from declarations, registers, minutes and other audit evidence.
Review transactions, disclosure and section 188
Perform the GST audit review
This engagement examination is separate from the GST returns filing workspace. It reads books and loaded/fetched returns, performs audit checks and sends exceptions to Findings.
Bring in the return evidence
Confirm engagement FY and client GST registrations. Open Examination → GST Audit & Reconciliation → Returns & Filing → Upload. Use Fetch via API for the correct GSTIN and period only when GST provider access/credits are configured; otherwise use Upload PDF for the portal returns. Load the required GSTR-1, GSTR-3B and GSTR-2A/2B evidence. Verify each monthly source badge (API or PDF) and the totals before relying on comparisons.
Review filing, e-document and ITC exceptions
Expected result
The related-party master and mappings are complete for the engagement period; transactions, disclosures and approvals are reviewed; GST source returns are verified; statutory and reconciliation exceptions are investigated; and supported matters are captured with traceable evidence.