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GST Audit And Annual Return 2nd Edition 2020 at Meripustak

GST Audit And Annual Return 2nd Edition 2020 by Ashok Batra, Wolters Kluwer

Books from same Author: Ashok Batra

Books from same Publisher: Wolters Kluwer

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  • General Information  
    Author(s)Ashok Batra
    PublisherWolters Kluwer
    Edition2nd Edition 2020
    ISBN9789389859591
    BindingPaperback
    LanguageEnglish
    Publish YearAugust 2020

    Description

    Wolters Kluwer GST Audit And Annual Return 2nd Edition 2020 by Ashok Batra

    GST Audit and Annual Return is a lucid commentary on audit provisions and rules and it serves as a guide to professionals for conducting GST Audit for F.Y. 2018-19 in an effective and efficient manner.
    Highlights:
    Legislative History of Amendments in Relevant Forms, Instructions to Forms, Principal Central Tax and Rate Notifications
    Introduction and Scope of GST Audit
    Lucid Commentary on Statutory Provisions and Rules under GST Law
    Audit Referencer comprising important topics tabulated for easy reference
    Guide to Audit Programme and checklists
    Comprehensive Analysis of Forms GSTR 9, GSTR 9A and GSTR 9C
    Relevant GST Forms with due dates, earlier due dates & extended time limits for filing
    Important Notifications, Circulars and Department Clarifications
    Detailed Key Features
    Referencer
    21 Referencers comprising various topics under GST Law
    Commentary & Checklists
    Detailed discussion on Statutory Provisions, Rules, Scope and Objective of Audit
    Checklist for compliance before accepting appointment of a GST Auditor
    Elucidates point of distinction of:
    Audit by Tax Authorities and Special Audit
    Auditor’s Report and Auditor’s Certificate
    Separate chapter on Accounts and Records covering discussion on provisions and rules regarding nature, period of retention and maintenance of accounts & electronic records
    Relevant Case Laws, Important Department Clarifications and Exemption Notifications for goods and services
    Illustrative list of Circulars clarifying rate of GST in respect of specified supplies
    List of Reverse Charge Mechanism of Goods and Services with Tariff items and effective dates
    Definition and Meaning of Important Terms
    III. Audit Programme & Analysis of Forms
    Step-by-step guide with checklists covering Registration, Returns, ITC, Reverse Charge, Time, Place and Value of Supply, Input Service Distributor, Classification, Job Work, Tax Invoices, Debit & Credit Notes, Refunds
    Impact of Advance Ruling on GST Audit Programme
    Compliance Checklist covering mandatory & optional filings, exemption, annual turnover limit, declaration of additional liability, penalties with Examples
    Comprehensive Analysis of:
    Annual Return in Form GSTR 9
    Annual return for Composition Taxpayers in Form GSTR 9A
    Reconciliation Statement in Form GSTR 9C
    Part-Wise Instructions for filing the Forms
    Legislative History of Amendments:
    Relevant GST Forms and Instructions to the Forms
    Principal Central Tax and Rate Notifications
    Corresponding Notifications issued under IGST
    Reverse charge and Exemption