After one year of Goods & Services Tax (GST) regime, it is now critical for the taxpayers to start focusing on various GST compliances such as reconciliations, annual return and GST audit certification. All of these compliances will form an important basis for the first audit/scrutiny/assessment under the GST law .The law prescribes multiple audits conducted by or on behalf of the authorities or audit certification by a professional appointed by the company. It is interesting to note that the GST law for the first time has defined the term “audit” as an examination of records, returns and other documents maintained or furnished by the taxpayer to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made thereunder.