Documents Needed for Statutory & Tax Audit: Checklist

Having these records ready before the audit begins shortens the fieldwork and avoids repeated requests. The exact list depends on your business, and we will confirm it when we plan the audit.

Books and accounts

Books of accounts for the year (for example a Tally backup), with the trial balance
Sales and purchase registers, and invoices on request
Expense vouchers and bills
Journal entries with supporting notes

Bank and cash

Bank statements for every account for the full year
Bank reconciliation statements at year end
Bank balance confirmations, if available
Cash book and cash balance at year end

Statutory returns and payments

GST returns (GSTR-1, GSTR-3B) and the annual return, with payment challans
TDS returns and challans, and Form 26AS
PF and ESI returns and challans, if applicable
Advance tax challans

Assets, stock and loans

Fixed asset register, with invoices for assets bought during the year
Details of assets sold or discarded
Physical stock statement and valuation at year end
Loan statements, sanction letters and interest certificates
Details of loans given and investments made

Customers, suppliers and staff

List of debtors and creditors at year end, with ageing
Balance confirmations from major customers and suppliers, if available
Payroll registers and salary details

Company and legal records (where applicable)

Previous year's audited financial statements and audit report
Minutes of board and general meetings
Statutory registers, and details of directors and shareholding
Important agreements entered into during the year

This is a general checklist; the documents you need depend on your situation, and we will confirm them with you. Please bring documents to your appointment or share them in the way we agree with you, and do not send them through the website forms.

Garry & Associates, Chartered Accountants · 256J/5, First Floor, Bypass Road (Kalavasal), Bethaniya Puram, Madurai 625010 · +91 81488 69990 · www.garryassociates.co.in

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Documents Needed for a Statutory or Tax Audit