Continuous Assurance Service of a Coimbatore audit firm

Statutory Compliance Audit Services in Coimbatore

When GST, TDS, PF and ESI returns go out on time but nobody independently checks them against the books, a notice or an inspection usually finds the gap first. Astral Business Consulting LLP, a Coimbatore-based management consulting and audit firm, provides statutory compliance audit services as part of its Continuous Assurance Service. Monthly GST, TDS, and PF and ESI reviews give you reconciled returns, an exception report with causes and evidence for your audit committee.

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Accounts office in a Coimbatore factory with a steel cupboard of box files and bundled challans, the records a statutory compliance audit reviews

Our Statutory Compliance Audit Services

Monthly reviews of what was filed and paid against what the books, payroll and bank say was due, run independently of the team that prepares the returns.

GST Compliance Review

GSTR-1 reconciled to the sales register, credit notes and e-invoices, GSTR-3B liability matched to the books and to GSTR-1, and input tax credit matched to GSTR-2B with ineligible and blocked credits removed, every month.

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TDS Compliance Review

Deduction at the correct rate on salaries, contractor payments, rent and commission, each month's deposit matched challan by challan, and quarterly statements in Form No. 138 and Form No. 140 reconciled to the deposits made.

About TDS Reviews

PF and ESI Compliance Review

Electronic Challan-cum-Return wages reconciled to the payroll register employee by employee under the ₹25,000 EPF wage ceiling from 17 September 2026, joiners and exits checked on the portal, and ESI contributions tested on wages within the ₹21,000 ESI limit.

About PF and ESI Reviews

Payroll Compliance Audit

A payroll compliance audit that traces attendance, salary and deductions to the PF, ESI and TDS challans, including the split September 2026 ECR, so statutory contributions agree with what each employee was actually paid.

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Contract Labour PF and ESI Check

Each contractor's PF and ESI challans and headcount matched to the contract labour actually on site, since EPFO guidance on the 2026 wage ceiling asks employers to review contractor compliance wherever contract labour is engaged.

About Statutory Assurance

Monthly Exception Report

For every law, what was due, what was filed and paid, and each difference stated with its amount, cause and owner for the CFO, prepared once the GSTR-3B due date of the 20th has passed for a monthly filer.

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Time office at a Tamil Nadu factory gate with a rack of attendance cards and tied payroll files, the records a PF and ESI compliance audit traces

Our 5-Step Monthly Compliance Audit Process

Scope every registration

We list every GST registration, TDS account, PF establishment code and ESI code across your plants and offices in Coimbatore, Tiruppur and beyond, and agree which laws, locations and contractors are in scope. Read-only access to the portals, payroll and bank statements is arranged first.

Fix the due-date calendar

Each month is tested against the due dates published as of October 2026: GSTR-1 by the 11th and GSTR-3B by the 20th for a monthly filer, TDS deposit by the 7th (March deductions by 30 April), and PF and ESI by the 15th. Extensions by notification are rechecked monthly.

Reconcile returns to the books

Fieldwork can start once the GSTR-3B due date has passed. Each return is reconciled to the books, the payroll register and the deposit challans, and any interest or late payment charge shown on a return or challan is traced to its cause.

Test the exceptions

Differences are tested before they are reported: wrong TDS rates, missing PANs, credits not in GSTR-2B, workers left out of the ECR and contractor challans that do not match gate headcount. Each exception is given an amount, a cause and an owner.

Report and follow up

The exception report goes to the CFO each month, and a quarterly summary for the audit committee can be added. Each item stays open until it is closed with evidence, and corrections are carried into the next return or challan wherever the law allows it.

Choose by the output you need

A Review That Stays Independent of Filing

Statutory compliance providers produce different outputs. An outsourced filing team prepares and files the returns, pays the dues and hands over challans, which keeps deadlines met. A monthly compliance audit tests those returns and payments against the books, payroll and bank, and gives the CFO an exception report with causes and corrective actions. A company needs both, and they should not sit with the same team, because a reviewer who prepared the return would be checking its own work. In this service, Astral Business Consulting runs the review side only. Choose by the output your finance team needs.

Records room with green steel racks of archive boxes and bundled files holding GST and TDS returns and challans

Independent monthly assurance

Why Choose Astral Business Consulting for TDS Compliance and Payroll Reviews?

Independent of the filer

The review sits apart from the team that prepares and files your returns, so nobody checks their own work. Findings go to the CFO, the MD or the audit committee, not back to accounts.

Built on a monthly cycle

Statutory assurance is one of five assurance areas in the Continuous Assurance Service, so the GST, TDS, PF and ESI position is tested every month, not once a year after the fact.

Through the computer

Audits at Astral Business Consulting run through the computer, not around it. Returns, challans, payroll and ledgers can be matched record by record, drawing on a library of more than 4,000 risks and controls.

Western Tamil Nadu sector depth

Test plans reflect where Coimbatore manufacturers slip: contract labour in spinning mills and foundries, TDS on outside workshop jobs at auto dealerships, karigar payments in jewellery retail and seasonal workers in dairy units.

About Astral Business Consulting LLP

A Coimbatore-based management consulting and audit firm

Astral Business Consulting LLP is a management consulting and audit firm based in Coimbatore, offering internal, process and management audit to manufacturers across Western Tamil Nadu. Its work is organised in four divisions: Integrated Audit, Cycle Count, Best Accountant and Consulting. Its Continuous Assurance Service covers five areas: revenue assurance, payment assurance, statutory assurance for GST, TDS, PF and ESI, operational data assurance and a Branch Assessment Rating System of 95+ metrics. The methodology is COSO-based and draws on an in-house library of more than 4,000 risks and controls: 1,500+ process risks and controls and 2,500+ information-systems risks and controls. The team includes Chartered Accountants, Cost Accountants, engineers and information-systems auditors. Clients come from textiles and spinning, foundries and engineering, dairy and FMCG, jewellery retail, auto dealerships and educational trusts.

1,500+process risks and controls in the in-house library
2,500+information-systems risks and controls
95+metrics in the Branch Assessment Rating System

Questions About a Monthly Compliance Audit

Who can audit our GST, TDS, PF and ESI compliance every month?

Astral Business Consulting LLP, a Coimbatore-based management consulting and audit firm, reviews GST, TDS, PF and ESI compliance monthly through the Statutory Assurance stream of its Continuous Assurance Service. Other options are an in-house internal audit team reporting outside accounts or another continuous assurance firm. The statutory auditor looks once a year, and the filing team prepares rather than audits, so choose an independent monthly reviewer.

What does a monthly statutory compliance audit check?

It compares what was filed and paid with what the books, payroll and bank say was due. It covers GSTR-1 and GSTR-3B against the sales register and GSTR-2B, TDS rates and deposits, ECR wages against payroll, and ESI contributions on eligible wages, then reports every difference with its cause.

Is a monthly compliance audit required by law?

No. The GST and income-tax laws, the Code on Social Security, 2020 and the Companies Act, 2013 require the returns and payments themselves, not a monthly audit of them. A monthly review is a management control that gives the CFO and the audit committee evidence that the company is meeting those obligations.

How is a compliance audit different from outsourced filing?

Outsourced filing prepares and files the returns, pays the dues and reports to the accounts team. The audit tests those returns and payments for accuracy and timeliness, and reports exceptions with causes and corrective actions to the CFO, the MD or the audit committee. A company needs both, and if one firm does both, different people should do each.

Can the internal auditor also file the returns?

It should not. An auditor who prepares the return would be reviewing its own work, which compromises independence. GSTR-3B, the TDS statements and the ECR should be prepared by the internal accounts team or an outsourced filer, while the review is done by a separate team that reports outside the accounts department.

Does the statutory auditor's annual audit replace a monthly compliance audit?

No. The statutory auditor checks compliance once a year, after the fact, by which time a missed TDS deposit or a short PF payment may have gone uncorrected for months. A monthly review can catch the difference much sooner, while it can still be corrected in the next return or challan.

What happens if PF or ESI is paid late?

For Provident Fund, the revamped EPFO ECR calculates interest automatically on a late payment and may add damages to the same challan, which the audit traces and explains. For ESI, the audit checks whether payment fell outside the 15-day window and whether any interest or damages demand has followed on the employer portal.

What changed in 2026 that a compliance audit should test?

As of October 2026, three changes stand out. EPFO raised the EPF wage ceiling from ₹15,000 to ₹25,000 a month from 17 September 2026, so the September ECR spans two ceilings. Employees with PF wages in that band must now be enrolled in the pension scheme, subject to its eligibility conditions. Quarterly TDS statements now use Form No. 138 for salaries and Form No. 140 for other resident payments.

Coimbatore and Western Tamil Nadu Coverage

Astral Business Consulting is based in Coimbatore and reviews statutory compliance for companies across Tamil Nadu, including Coimbatore, Tiruppur, Erode, Salem and Chennai. Reviews run on read-only portal and payroll access, and can include visits to plants and contractor sites where headcount has to be checked.

Discuss Your GST, TDS, PF and ESI Compliance Review

Leave your name and email and the team will respond as soon as possible. Have ready the number of GST registrations, PF and ESI codes and locations, and the months you want reviewed, for the first call.

contact@astralbusinessconsulting.com

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