Full formGovernment & Exams
GAQstands forGST Audit Query
Full Form of GAQ
What is GAQ?
A GAQ (GST Audit Query) is a formal notification issued by the Goods and Services Tax (GST) authorities in India to a taxpayer during the course of an audit. It typically seeks clarification or supporting documents for discrepancies or anomalies detected in the taxpayer's returns, such as mismatched input tax credit claims, incorrect invoice details, or underreporting of turnover. The query is part of the audit process under the GST regime, which is conducted either by the Central or State GST departments to ensure compliance with the GST Act. GAQs are commonly served to registered businesses, especially those with high turnover or frequent mismatches. For students appearing for CA, CMA, or tax professional exams, understanding how to respond to a GAQ is crucial as it forms a core part of indirect tax litigation. The taxpayer must reply within the specified time, usually 15–30 days, failing which penalties or further scrutiny may follow. GAQs are distinct from show-cause notices (SCNs) and are the first step in an audit-driven investigation.
GAQ का फुल फॉर्म
जीएसटी ऑडिट क्वेरी
Example
After filing GSTR-9 for the financial year, my company received a GAQ from the GST officer asking for proof of e-way bills for interstate supplies.
GAQ — frequently asked questions
What is the full form of GAQ?
GAQ stands for GST Audit Query, a formal notice issued by GST authorities in India during an audit to seek clarification or documents related to discrepancies in tax returns.
What happens if I don't respond to a GAQ on time?
Failure to respond to a GAQ within the given period may lead to penalties, interest, or escalation to a show-cause notice (SCN) and possible adjudication proceedings.
Is GAQ same as GST notice?
No, a GAQ is a preliminary query during an audit, while a GST notice (like SCN) is a formal demand for tax or penalty after non-compliance is established.