Annual Returns and Audit under GST are going to be the most crucial compliance. This book is written with the intention of making readers understand the requisites of Annual Return (GSTR – 9) and Audit (GSTR -9C). How to fill these forms and what is to be kept in mind is discussed in this book. Authors have also discussed the relevant Standards of Auditing in this book because for conducting any audit such standards are necessary to be followed. Frequently asked questions (FAQs) are also covered in the book. 

Key features:
Clause wise analysis of Form 9, 9A and 9C
Commentary on key items to be reported in the form
Contains checklists and suggestive formats of details as required for Form 9C
Analysis of requisites in Form 9 and 9C from perspective of major sectors and their issues
Suggestive disclosures and disclaimers for audit certificate
Discussion on Relevant Statutory Provisions of Annual Return and Audit.

Table of Contents:

Part I – Annual Returns under GST

Background and Statutory Provisions of Annual Return
Annual “Return – Clause-wise Analysis
Background and Provisions of Annual Return of a Composition Supplier
Annual Return of Composition Supplier – Clause-wise Analysis
PART – II – Audit & Reconciliation under GST

Audit Form: Clause-wise Analysis, Issues and Suggested Methodologies
Audit Procedure: Procedure, Formats and Checklist
Part III – Relevant Standards on Auditing & its Compliance

Relevant Standards on Auditing & its Compliance
Part IV – Frequently Asked Questions (FAQs)

Frequently Asked Questions (FAQs)
Part V – Appendices

Appendix I Relevant Provisions from CGST Act and Rules including Forms 9 and 9C

More Details about Audit and Annual Return in GST

General Information  
Author(s)CA Avinash Poddar and Ashu Dalmia and Gaurav Gupta
PublisherWolters Kluwer
Edition2018 Edition
Publish YearOctober 2018