Description
Wolters Kluwer Audit And Annual Return In Gst (Second Edition) by CA Avinash Poddar and CA Ashu Dalmia and CA Gaurav Gupta
Annual returns and Audit under GST are going to be the most crucial compliances. This book I.E. Annual return & Audit in GST, is written with the intention of making the reader understand the requisites that are to be filled in the clauses of annual return (gstr–9) and Audit (gstr-9c). the aim is to discuss the flow of information from the earlier filed returns in the two forms and also to discuss the alignment of books of accounts viz a viz the two returns. The data assimilation and Redressal of the major shortcomings/errors has been dealt by the authors in the book. Audit report (GSTR 9-c) is again an important filing and auditor is required to be assiduous in pointing the compliances which have not been made by the tax payer and impact of his tax payments. The book covers Clause-wise analysis of the Audit form along with Cardinal aspects of Audit. The authors have also covered The relevant standards of auditing in this book, because for conducting any Audit, such standards are necessary to be followed. The book is broadly divided into 5 parts as follows: -
Part I annual returns under GST (which comprises of background & statutory provisions and clause by clause analysis) -
Part II Audit & reconciliation under GST (which comprises of clause by clause analysis, issues and suggested methodologies and Audit procedure) -
Part III relevant standards on auditing & its compliance. -
Part IV frequently asked questions (fans) -
Part V appendices authors have put their best efforts in identifying and discussing the issues, procedures, formats of working papers, checklists, etc.
Pertaining to filing of annual return and reconciliation statement. This book will be useful to the tax professionals, traders, Departmental officers, etc., who is keen to understand about the law and procedure related to annual return and Audit in GST and will find the book handy, where explanation to all the relevant provisions have been captured in a simplified manner. The reader can refer this as a guide for conducting GST Audit and also for filing annual returns.
Key features clause wise analysis of gstr-9, gstr-9a and gstr-9c commentary on key items to be reported in the forms contains checklists and suggestive formats of details as required for gstr-9c analysis of requisites in gstr-9 and gstr-9c from the perspective of major sectors and their issues suggestive disclosures and disclaimers for Audit Certificate discussion on relevant statutory provisions of annual return and Audit fans with respect to annual returns and Audit under GST.