GST Audit : Meaning and Type Meaning of Audit under GST Act ‘Audit’ has been defined specifically under GST Act. As per Section 2(13) of the CGST Act 2017, ”audit means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other… Read More »
Books on GST Audit Here are Latest and Best Books on GST Audit Taxmann GST Audit : How to meet your obligations 2019 Taxmann GST Audit Manual 2019 Guide to GST Audit and Annual Returns Book by Snowhite Publications Practitioners Guide to GST Audit and Annual Return : New Book How to Handle GST TDS… Read More »
GST Audit report Due Date /GSTR 9C Here are the due date for GSTR 9C / GST Audit Report due date Financial year Original/Extended Due Date Reference 2017-18 Extended 30th June 2019 As per 31st GST Council Meeting Decision on 22.12.2018 2017-18 Extended 31st March 2019 Order No 1/2018 Central Tax Dated 11.12.2018 2017-18 Original… Read More »
GST Audit – Some Basics ICAI Indirect Tax Committee has published an article on ” GST Audit – Some Basics “. You can read this article : Download in PDF file
Who can conduct audit of taxpayers under GST? Ans. There are three types of audit prescribed in the GST Act(s) as explained below: (a )Audit by Chartered Accountant or a Cost Accountant: Every registered person whose turnover exceeds Rs. Two crore, shall get his accounts audited by a chartered accountant or a cost accountant. (Section… Read More »
GST Assessment and Audit : Analysis by ICSI Relate GST Video Tutorials Download TaxHeal Mobile App Related Topic on GST Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST Circulars GST Judgments… Read More »
Forms in GST assessment and audit The draft GST rule of Assessement and Audit under GST has notified by CBEC recently, the details of various forms in assessment and audits are hereunder: Sl.No Particulars Name of the Form Who has to execute 1 Provisional Assessment U/s 60(1) FORM GST ASMT-01 Registered dealer (RD) electronically. 2 Notice of… Read More »
GST Audit CA. Rohini Aggarawal Published on Nov 10, 2016 Relevant Audit provisions under Model GST Law by CA. Rohini Aggarawal Related Post Steps to enrol on GST Common Portal (India) How to login to GST Common Portal (India) How to Enroll on GST Portal (India) -FAQ’s What is GST? How does it work?- Answer… Read More »
GST: Accounts and Records under Model GST Law, CA. Gaurav Gupta Published on Nov 10, 2016 Analysis of Accounts and Record Provisions under Model GST Law by CA. Gaurav Gupta, Delhi Related Post Steps to enrol on GST Common Portal (India) How to login to GST Common Portal (India) How to Enroll on GST Portal… Read More »
Audit under GST Meaning of Audit under GST [ section 2(14)] “Audit” means detailed examination of records, returns and other documents maintained or furnished by the taxable person under this Act or rules made thereunder or under any other law for the time being in force to verify, inter alia, the correctness of turnover declared, taxes paid, refund… Read More »