Basic Registration and Statutory Documents

• Copy of VAT registration certificate (TIN) issued by the state tax department
  
• PAN card of the business or proprietor/partners/directors
  
• Copies of VAT returns filed during the scrutiny period (monthly/quarterly/annual)
  
• Acknowledgment receipts or proof of e-filing for returns submitted online
  
• Any communications, notices, or assessment orders previously received from the VAT department
  

Sales and Purchase Records

• Sales register/invoice book showing all taxable, exempt, and inter-state sales
  
• Purchase register/invoice book reflecting local and CST purchases with input VAT
  
• Tax invoices issued to customers and received from suppliers with VAT breakup
  
• Supporting documents for credit/debit notes, discounts, and returned goods
  
• Reconciliation of total turnover with financial accounts and VAT returns
  

Stock and Inventory Records

• Stock register showing opening, closing, and movement of goods
  
• Details of manufacturing or processing activity (if applicable)
  
• Delivery challans, gate passes, or transport documents for movement of goods
  
• Evidence of job work transactions, wastage, or loss in production
  
• Verification of stock declared in returns vs actual physical stock
  

Banking and Accounting Documents

• Copies of bank statements for the period under scrutiny
  
• Cash book, ledger accounts, and trial balance related to VAT transactions
  
• Copies of audited financial statements including balance sheet and P&L account
  
• Purchase and sales ledgers matching the VAT returns
  
• Summary of input VAT credit availed and output VAT collected
  

Special Forms and Compliance Records

• Copies of Form C, Form F, Form H, and E1/E2 if applicable for inter-state transactions
  
• Records of input tax credit adjustments, reversals, and carry-forwards
  
• Details of VAT payments made (challans, payment receipts, online confirmations)
  
• Any refund claims filed and related correspondence
  

Correspondence with vendors or customers in case of disputes or mismatches