IndiaAuditLens
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 IndiaAuditLens product team · Updated 2026-08-03
Before you begin
Open the correct client and engagement and confirm the period under examination. Make sure the latest books, mappings, materiality, and relevant source evidence are available. Confirm who will prepare the work and who will review it. Do not conclude from a dashboard count alone; inspect the underlying records and evidence.
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 and performs audit checks; you raise supported exceptions as 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. A GSTR-1 or GSTR-3B PDF is kept only when its GSTIN is one of the client's GST registrations (active or not); any other is refused with a message naming both GSTINs, and nothing of it is kept. A return for a month outside the engagement year is kept for…
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 raised as findings with traceable evidence.