| Sl. | Dept. | Particulars | Status (Y/N/NA) | Difference (Rs.) | Remarks / Observation Reference |
| 1 | P. Auditor | NOC from previous auditor obtained (Clause (8), Part I, First Schedule, CA Act) | |||
| 2 | GST | Sales matched with GSTR-1 / GSTR-3B | |||
| 3 | GST | Purchases matched with GSTR-2A/2B | |||
| 4 | GST | ITC matched with electronic credit ledger | |||
| 5 | GST | DRC-03 payments during the year, if any | |||
| 6 | GST | Outstanding demand on GST portal checked | |||
| 7 | GST | GST challans traced to books | |||
| 8 | GST | RCM liability identified & discharged | |||
| 9 | Bank | All bank statements received (full year, all accounts) | |||
| 10 | Bank | All closing balance confirmations incl. loans/OD/CC | |||
| 11 | Bank/Demat | Details & statements of investments obtained | |||
| 12 | Income Tax | TDS entries matched with Form 26AS / AIS / TIS | |||
| 13 | Income Tax | TDS credit challans verified | |||
| 14 | Income Tax | Advance tax challans verified | |||
| 15 | Income Tax | Interest on income-tax refund accounted | |||
| 16 | Income Tax | Outstanding demand / e-proceedings checked on portal | |||
| 17 | TDS | TDS deductions — all liable payments covered | |||
| 18 | TDS | TDS payments within due dates | |||
| 19 | TDS | TDS returns filed (24Q/26Q/27EQ) & copies on file | |||
| 20 | TDS | TDS interest / late fee / penalty accounted | |||
| 21 | Books | Debtors/creditors ageing schedule reviewed (43B(h) linkage) | |||
| 22 | Books | Capital additions — source & documentation | |||
| 23 | Books | Cash payments above Rs. 10,000 (40A(3)) scanned | |||
| 24 | Books | Depreciation as per IT Act recomputed | |||
| 25 | Books | Audit fees provision & TDS thereon | |||
| 26 | Books | Provision for tax reconciled | |||
| 27 | Books | Deferred tax computed (where applicable) | |||
| 28 | Books | Partner interest & remuneration within 40(b) limits & deed | |||
| 29 | EPF/ESI | EPF/ESI challans — employee contribution due dates (36(1)(va)) | |||
| 30 | 3CD | 3CD final status — all clauses answered; qualifications mapped to 3CB Para 5; MRL signed; UDIN details ready |
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