CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS GOODS AND SERVICES TAX AUDIT MANUAL 2019 ANNEXURE – GSTAM – IX VERIFICATION OF RECORDS/REGISTERS DURING THE COURSE OF AUDIT VERIFICATION (PROCEDURE / FORMATS SEPARATE FOR GOODS AND SERVICES) PATR –I : GOODS I. Records to be verified in the marketing and outward supplies department 1. Purchase Orders 2.… Read More »
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS GOODS AND SERVICES TAX AUDIT MANUAL 2019 As per section 73 ( 6) of CGST act ” The proper officer, on receipt of such information, shall not serve any notice under sub-section (1) or, as the case may be, the statement under sub-section (3), in respect of the tax… Read More »
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS GOODS AND SERVICES TAX AUDIT MANUAL 2019 GSTAM ANNEXURE – XIV CHECKS FOR COMPOSITE DEALER Source Documents Manner of Ratio Calculation/ Study Utilisation of the Ratios/Study in Audit 1 GSTR 9 A as well as Profit & Loss account Reconciliation of Turnover To check whether turnover is under… Read More »
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS GOODS AND SERVICES TAX AUDIT MANUAL 2019 GSTAM-2019 Download GST Audit Manual 2019 Directorate General of Audit TABLE OF CONTENTS S. No. Chapter No. Item 1 FOREWORD 2 1 Introduction and Legal Authority 3 2 Objectives and Principles of audit 4 3 Management of GST audit 5 4 Selection… Read More »
Ministry of Finance Cabinet approves the Banning of Unregulated Deposit Schemes Bill, 2019 Bill to be introduced in ensuing session of Parliament Posted On: 10 JUL 2019 The Union Cabinet, chaired by the Prime Minister Narendra Modi has approved the banning of Unregulated Deposit Schemes Bill, 2019. It will replace the banning of Unregulated Deposit Schemes Ordinance,… Read More »