GST Audit and Annual Return
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- Paperback: 844 pages
- Publisher: Wolters Kluwer India Pvt. Ltd.; 2nd edition (1 July 2020)
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 br>fy. 2018-19 in an effective and efficient manner. The edition comprises detailed discussion on statutory provisions, rules, scope of GST Audit, step-by-step guide to Audit programme and comprehensive analysis of forms GSTR 9, GSTR 9A and GSTR 9C and part-wise instructions for filing the forms, compliance checklist covering mandatory & optional filings, Exemption, annual turnover limit, declaration of additional liability, penalties with examples, analysis of relevant GST forms with due dates, earlier due dates & extended time limits for filing, important Department clarifications and Exemption notifications for Goods and Services, illustrative list of circulars clarifying rate of GST in respect of specified supplies, definition and meaning of important terms, relevant case laws. Audit Referencer covers important topics tabulated for easy reference, legislative history of Amendments in relevant forms, instructions to forms, principal central tax and rate notifications, corresponding notifications issued under IGST, a separate br>Chapter on accounts and records covering discussion on provisions and rules regarding nature, period of retention and maintenance of accounts & electronic records and impact of advance ruling on GST Audit programme make this edition unique with valuable insights for ensuring compliance with the provisions of law.