Checklist for GST Audit of Composition Taxpayers
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 »