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GST Scrutiny Triggers: 15 Red Flags Every Business Must Fix to Avoid a Notice
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Non-reversal of ITC where supplier payment is pending beyond 180 daysThis is one of the most common audit points.
A GST credit note must satisfy Section 34 requirements.
Wrong place of supply and wrong tax typeWrong place of supply can convert IGST into CGST/SGST or vice versa.
Even where total tax rate is same, wrong tax type can create litigation, interest, refund blockage and customer ITC issues.
Credit notes Are GST credit notes within law and time?