India’s audit regulations require businesses to comply with various types of audits, governed under different laws. Since the commencement of the Goods and Services Tax (GST) law in 2017, businesses and entrepreneurs in India are also required to conduct GST audit each year. In this issue of India Briefing, we provide readers with an overview of India’s audit types and processes, including general requirements and materials to be prepared to stay compliant. Further, we explain the different types of auditor opinions that can help companies manage their business better and address problems by identifying irregularities and errors. Lastly, we cover key aspects of conducting the GST audit.