Tax Audit Document Checklist
Minchala & Associates, Chartered Accountants

A tax audit readiness checklist for books, reconciliations, depreciation, GST/TDS links and clause-wise records.

Checklist
1. Keep final trial balance, ledgers, bank statements and bank reconciliations ready.
2. Prepare GST, TDS, payroll and statutory dues reconciliation records.
3. Compile fixed asset register, additions/deletions and depreciation workings.
4. Review loans, advances, cash transactions and related party records.
5. Prepare quantitative details, turnover reconciliation and expense schedules where applicable.
6. Maintain management confirmations and clause-wise supporting documents.

Disclaimer: This checklist is general educational guidance only and is not professional advice. Requirements depend on facts, current law, portal records, due dates, notifications and engagement scope. A formal professional engagement begins only after acceptance, independence/conflict checks and document review.