Automotive and Industrial
Engineers move constantly between plants and customer sites in several states.
Where Airline Credit Usually Leaks
The patterns we see most often in Automotive and Industrial. Your company’s picture will differ; the review shows by how much.
What We Do First
Most relevant service: Airline GST Audit Support
- Pull every invoice for the years under audit
- Link each claim to invoice, ticket and traveller
- Prepare replies on place of supply
Case Study
Airline GST Audit Support · Auto components group · 3 listed entities
Defending Three Years of Airline Credit in a GST Audit
Context
The group makes components for vehicle manufacturers and has plants in Maharashtra, Tamil Nadu and Haryana. Engineers travel constantly between plants and customer sites. Airline credit had been claimed for years, but the supporting invoices sat with different travel agencies and plant accounts teams.
The Challenge
During a GST audit, the department asked the group to support its airline credit for three financial years, ticket by ticket, and queried tickets where the place of supply or the GSTIN looked inconsistent.
The original invoices were scattered. Some were only in agency reports, which are not tax invoices. Without a complete file, a large share of the credit was at risk of being disallowed.
What We Did
We pulled every airline invoice and credit note from the airline portals for all three years and matched each to the credit claimed in GSTR-3B and the amounts in GSTR-2B. Each claim was linked to its invoice, ticket and traveller.
Specialists reviewed every queried ticket, prepared a written reply on the place of supply and eligibility questions, and organised the evidence into an audit file the officer could follow.
The Outcome
The department accepted 96 per cent of the questioned airline credit. The small balance related to personal travel and was reversed voluntarily.
The group moved to monthly reconciliation afterwards, so its next audit will start with a complete file rather than a search.
Questioned Credit, by Outcome
₹ L
Illustrative.
Timeline
- Week 1Notice reviewed, scope agreed, portal access set up
- Weeks 2–3Every invoice pulled and matched to claims
- Week 4Queried tickets reviewed, replies drafted
- Week 5Audit file and replies submitted
Agency reports are not tax invoices; an audit file needs the airline’s own invoice.
Place of supply questions are easier to answer ticket by ticket than in general terms.
The best audit support is a monthly file that already exists.
Illustrative case study based on a typical engagement. Client name withheld and details changed to protect confidentiality. Open the full case study
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