GST health check

Define the GST work

We review selected registrations, invoice flows, return reconciliations and credit practices, then prioritise observations by evidence and business impact. The report distinguishes confirmed gaps from questions needing further analysis.

Agree the registrations, periods, transaction streams and sample approach at the outset. Identify whether the immediate question concerns a recent change, a recurring difference or a broader process review. Record exclusions so the report can be read without assuming that every transaction or legal position was examined.

Records needed for a useful assessment

• Registration profile
• return history
• sales and purchase samples
• reconciliation records
• notices
• ERP configuration
• process responsibilities.

Connect each observation to the records examined and identify any information still missing. A missing reconciliation, a demonstrated data mismatch and a disputed tax interpretation are different findings. Keep them separate, with the additional evidence or specialist input needed to reach the next decision.

A transaction detail that matters

A recurring mismatch between invoice data and return reporting may indicate a system mapping issue. Correcting one month alone may leave the cause in place.

For example, an accounting export may consistently omit a document category that appears in the sales ledger. Trace the export mapping and the affected population before estimating the extent of the difference. Changing a spreadsheet total may address one working while leaving the source configuration unchanged.

What your proposal will cover

A health check is not a statutory audit or a guarantee that no exposure exists. Remediation and representation are separately scoped.

The written engagement confirms the GSTINs, periods, deliverables and responsibilities. Government payments and professional charges are identified separately.

The handover provides a prioritised findings register with evidence, limitations, suggested actions and responsible owners. Distinguish a proposed fix from a completed correction, and record what evidence would demonstrate closure. Any estimate of affected amounts should state its assumptions and should not be presented as an adjudicated liability.