2-Day Live Workshop: Tax Audit Using GST Data & AI-Powered Analytics

Modern Tax Audit assignments are no longer limited to manual vouching and routine compliance checks. With rich GST data repositories and rapid developments in Artificial Intelligence and Data Analytics, an assessee’s financial information can be examined with far greater precision and speed.

This intensive two-day live online workshop has been curated for professionals who wish to redesign their Tax Audit methodology using GST intelligence and AI-based tools. The sessions are fully practical in nature, focusing on how to operationalize these technologies in day-to-day audit work rather than merely discussing theory.

Participants will learn how to:

  • Integrate GST returns and e-invoice data into the Tax Audit process
  • Run meaningful reconciliations between books and GST records
  • Use AI tools to streamline ledger scrutiny and documentation
  • Build a technology-enabled audit workflow that saves time and reduces human error

Note: The workshop emphasizes that while AI can significantly enhance efficiency, professional skepticism and human judgment must remain central to every Tax Audit engagement.

Why Shift to a GST and AI-Centric Tax Audit Approach?

From Manual Checks to Data-Driven Assurance

Traditional Tax Audits largely rely on sampling, manual verification, and physical documentation. However, with extensive GST data now available in structured digital formats, auditors can:

  • Perform full-population testing instead of limited sampling
  • Identify high-risk transactions quickly using filters and analytics
  • Detect mismatches that are not visible through superficial checks

GST filings contain critical information about outward supplies, inward supplies, input tax credits, and various compliance parameters. When these data points are intelligently analysed and compared with the assessee’s financial statements, auditors can obtain deeper assurance regarding accuracy and completeness.

Role of Artificial Intelligence in Tax Audit

AI has become a practical tool for audit professionals, not just a buzzword. During the workshop, faculty will demonstrate how AI can assist in:

  • Drafting and structuring audit working papers
  • Identifying unusual ledger patterns
  • Preparing concise yet comprehensive audit remarks
  • Designing checklists and templates for repetitive tasks

The focus will remain on augmenting the auditor’s capabilities, not replacing them. AI provides speed and pattern recognition, while the auditor applies legal knowledge, judgment, and ethical standards.

Core Learning Outcomes of the Workshop

1. Leveraging GST Data Effectively in Tax Audit

Participants will learn how to incorporate GST data at each stage of the Tax Audit cycle, including:

  • Pre-Audit Planning

    • Understanding the industry profile of the assessee
    • Analysing GST registration structure, nature of supplies and major customers/suppliers through GST returns

  • Execution Stage

    • Cross-checking turnover, input tax credit, and expenses with GST records
    • Using GST data to prioritize risk-prone areas

  • Reporting Stage

    • Linking key observations to specific GST mismatches or anomalies
    • Supporting disclosures in Form 3CD and audit reports using GST-based evidence

2. Verification of Sales, Purchases & Expenditure Through GST

Sales, purchase and expense ledgers form the backbone of any Tax Audit. The workshop will explain how to validate these ledgers using GST filings:

  • Sales Ledger Validation
    • Comparing turnover as per books with figures reported in GSTR-1 and GSTR-3B
    • Detecting unreported or short-reported supplies
    • Scrutinizing high-value or unusual transactions visible in GST data