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GST Health Check · Compliance Review · ITC Audit · Risk Assessment

GST Health Check find gaps before the department does.

Comprehensive GST health check and compliance review services in Mumbai and across India — return filing review, ITC reconciliation, HSN/SAC code correctness, reverse charge compliance, e-way bill and e-invoice compliance, and pre-audit risk assessment by ICAI-registered Chartered Accountants.

A GST health check is a structured, independent review of a business's GST compliance posture — examining returns filed, ITC claimed, taxes paid, invoicing practices, and procedural adherence against the requirements of the CGST Act, IGST Act, and CGST Rules. Unlike a GST audit, a health check is proactively initiated by the taxpayer to identify and correct gaps before they are discovered by the GST department through scrutiny, audit, or notices.

The most common compliance gaps identified in GST health checks include ITC claimed beyond GSTR-2B amounts, ITC on blocked credit categories under Section 17(5) such as personal expenses, food and beverages, and club memberships; incorrect HSN codes on invoices leading to wrong tax rate application; non-payment of reverse charge on notified services; non-generation or incorrect generation of e-way bills; and discrepancies between GSTR-1 and GSTR-3B that have not been rectified in subsequent returns.

Our GST health check covers a systematic review of all GST returns filed during the review period, ITC register reconciliation with GSTR-2B, blocked credit analysis, reverse charge liability identification, HSN/SAC code verification, e-way bill compliance assessment, e-invoice compliance review for applicable taxpayers, and delivery of a detailed health check report with risk ratings, identified gaps, and a corrective action plan. The review can be conducted for a single financial year or a rolling 3-year period.

Our GST Health Check Services

01

Return Filing Review

Review of GSTR-1, GSTR-3B, and GSTR-9 for accuracy, completeness, and consistency with books of account.

02

ITC Reconciliation

Reconciliation of ITC claimed in GSTR-3B with GSTR-2B and identification of excess or ineligible credits.

03

Blocked Credit Analysis

Identification of ITC claimed on blocked credit categories under Section 17(5) requiring reversal.

04

HSN / SAC Code Review

Verification of HSN and SAC codes used on sales invoices to confirm correct tax rate application.

05

Reverse Charge Review

Identification of inward supplies attracting RCM that may not have been self-invoiced and taxes paid.

06

E-Way Bill Compliance Check

Review of e-way bill generation records against dispatch register to identify non-generated or expired EWBs.

07

E-Invoice Compliance Check

Review of IRN generation compliance for applicable taxpayers and reconciliation with GSTR-1 auto-population.

08

Health Check Report

Detailed written report with compliance gaps, risk ratings (high/medium/low), and a corrective action plan.

Our Health Check Workflow

1

Scope Definition

Define review period, business activities, and key risk areas to focus the health check.

2

Data Collection

Gather GST returns, purchase and sales registers, ITC ledger, e-way bill records, and financial statements.

3

Reconciliation Analysis

Reconcile returns with books, ITC register with GSTR-2B, and e-way bills with dispatch data.

4

Gap Identification

Identify compliance gaps, mismatches, missed ITC, incorrect codes, and undisclosed RCM liabilities.

5

Report & Action Plan

Deliver a rated risk report with specific corrective actions, rectification steps, and priority timeline.

Benefits of a GST Health Check

Identify compliance gaps before a departmental notice arrives
Recover missed ITC from prior periods within the limitation period
Reduce penalty exposure by self-correcting before scrutiny
Confirm correct HSN/SAC codes and tax rates in use
Verify reverse charge liabilities are fully discharged
Prepare a clean compliance record for investor or lender due diligence
Reduce GSTR-2A/2B mismatch notices through early reconciliation
Documented findings support internal governance and board reporting

Frequently Asked Questions

A GST health check is a proactive, independent review of your GST compliance covering returns, ITC, invoicing, and procedural adherence. It identifies gaps and provides a corrective action plan before the GST department raises a notice or initiates an audit.

A GST audit is conducted by the department or for GSTR-9C certification. A health check is an internal review initiated by the taxpayer at any time to proactively identify and correct compliance gaps without regulatory compulsion.

An annual health check after the close of each financial year is recommended. Businesses that have recently undergone restructuring, changed product lines, or experienced high return notices should consider a health check immediately.

The report covers all areas reviewed — returns, ITC, HSN codes, RCM, e-way bills, e-invoicing — with identified gaps, risk ratings (high, medium, low), recommended corrective actions, and a priority timeline for implementation.

Yes. ITC that was eligible but not claimed in earlier periods can often be recovered by filing a rectification in GSTR-3B, subject to the limitation period under Section 16(4). A health check often identifies significant unclaimed credits.

Get Your GST Health Check Done

A single compliance review can uncover missed ITC, correct return errors, and significantly reduce your audit risk. Talk to our team today.

Book a GST Health Check or call +91 9819 000 511