GST reverse charge review

Define the GST work

We examine selected expense categories, supplier status and contractual terms, document the applicable treatment and organise payment and credit questions for the covered periods.

Define the purchase population and explain how transactions were selected for examination. Keep the supplier, supply description, recipient and period visible in the working. Transactions with insufficient facts should remain open questions rather than being assigned a treatment from the ledger name alone.

Records needed for a useful assessment

• Expense ledger
• supplier master
• contracts
• invoices
• payment records
• prior reverse-charge workings
• import-service information.

Link ledger entries to contracts and invoices, including adjustments and payments that relate to the same supply. Record changes in supplier information and identify the version relevant to the period. Where a document is unavailable, state the missing fact and the person responsible for obtaining it.

A transaction detail that matters

A generic ledger label such as “professional fees” does not reveal every fact needed. Supplier identity and the precise service can change the analysis.

For example, several unrelated services may be posted to one professional-fees account. Split the review by the actual supplier and service arrangement before reaching a conclusion. A treatment applied to one invoice should not automatically be copied to every entry in that account.

What your proposal will cover

The review is limited to agreed categories and periods. Disputed historical exposure and formal opinions are separately addressed.

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

The handover records the transactions assessed, facts and basis relied on, unresolved questions and proposed accounting or filing actions. Keep the assessment, payment position and any credit decision separately traceable. Historical adjustments and contested interpretations should have explicit owners and scope rather than being concealed within the next routine return.