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