The importance of GST (Goods and Services Tax) due diligence, which involves investigating and evaluating the impact of GST on a company’s operations from financial, operational, business, and strategic perspectives. The review also includes identifying risk areas, tax planning opportunities, and reviewing contingencies and aggressive tax positions. GST law in India is complex and ambiguous, and businesses have suffered due to lapses in assessment and compliance. Due diligence helps companies identify lapses in compliance, assess unutilized tax opportunities, and identify historical tax risks. The article emphasizes the need to conduct regular indirect tax diligence to ensure compliance with the GST law, reduce litigation risk and cost, and avoid penalties and fines. The due diligence report not only highlights risks but also offers solutions, providing stakeholders with informed decisions for future actions. The article concludes that GST due diligence can be very helpful in verifying the classification of goods and services and ensuring that financial information and records under GST are maintained accurately and in accordance with the law.