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

Part II
Audit And Reconciliation Under Gst

Part III
Relevant Standards On Auditing And Its Compliance

Part IV
Frequently Asked Questions

Part V

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