GST audit and reconciliation test whether outward supplies, tax paid, and input tax credit on the books agree with GSTR-1, GSTR-3B, and GSTR-2B, and whether the annual return and reconciliation statement can be signed without open differences.
Typical work covers invoice-level matching, RCM liability, place-of-supply and rate checks, blocked-credit review, and a working file that supports GSTR-9 / GSTR-9C. Differences are closed in the next open return wherever the law still allows a correction.