1. Basic Information

Proprietor/ Partnership/ Pvt. Ltd. Co. / Public Ltd. Co. / HUF/ Co-op. Society/ Trust/etc.

Address of Principal place of business. Address of Additional places inside and outside the state.
Nature of Business / Business Activity Manufacturer/ Reseller/ Work Contractor/Lessor/ Bakery/ Restaurant/ Labour/ Job Worker/ Importer/ etc.
Class of Products dealt in List of goods dealt in, along with their classification, giving Central Excise Tariff Codes & GST Schedule / Notification Entry Number, giving Rate of GST.

Similarly details are to be obtained for raw materials etc. in case of manufacturing concern.

Method of accounting
List of Books of Account and Sales Tax related records such as various Registers, Bills Vouchers, Delivery Challans, etc. maintained.
Details of bank accounts Banker’s Name, Branch, Account Type & No.
Method of Stock Valuations adopted valuation of stock for different purposes such as stock transfer etc.
Internal Control & Checks available with regard to accounting System, Software, Purchases, Sales, Stock transfers etc.

2. Certified true copy/vital statements

Certified True Copy of Constitution, Registration Certificates under GST/CST Act, any other Registration Certificate under laws administered by Commercial Tax Department, IT PAN, ECC No. under Central Excise Act, IEC certificate.
Certified True Copy of Returns filed GST Law & CST Act and tax payment Challans, including Revised/fresh Returns filed.
Consolidation of Sales/Purchases deduction claim etc. as per Returns filed & taxes paid giving due dates & payment dates.
Certified True Copy of Trading, Profit & Loss A/c, and Balance Sheet for the year under audit along with Schedules.
Certified True Copy of Audit Report, under the Companies Act, Income-tax Act, Excise Act or any other Law for the year under audit.
Statement of Sales and Purchases with adjustments of Goods Returns giving details of tax breakups (Regular Goods, Fixed Assets, Scrap, Misc. goods, etc.) in respect of all places of business..
Statement of Credit / Debit Notes & Stocks.

Procedure followed for determining final sales figures.
Nature and amount of admissible deduction e.g. labour charges / service charges/discounts/goods return etc.
Documentation & Operating procedure for Exports, High seas sales, Sales on Form ‘H’, Sale in-Transit under Form C & E-I, Stock Transfer on Form ‘F’.
System / Procedure followed for sending goods on Stock Transfer basis & its valuation.
System and procedure for issuing credit notes and debit notes.

System followed for making purchases and system for recording such purchases made.
How is the identification of purchases taken up whether a purchase is eligible/not eligible for input tax credit?
Computation of input tax credit claimed in Returns filed.