Bloomsbury’s GST Audit Handbook – Government Perspective by Madhukar N.Hiregange – 1st Edition January 2021.

Bloomsbury’s GST Audit Handbook – Government Perspective by Madhukar N.Hiregange – 1st Edition January 2021.

About the Book

KEY FEATURES

• Includes drafts of letters to tax payers.
• Contains detailed internal evaluation questionnaire.
• Samples of walk through, audit plan, tables for trend and ratio analysis.
• Details of verification work in the office before audit and during audit.
• Covers latest case laws relating to audit and GST issues.
• Contains guidance on ‘How to read financial reports?’
• Discussion of relevant Accounting Standards.

About the Book

This book supplements and expands the concepts, guidelines, principles, details and working methods in the GST Audit Manual published by the government wherever it was felt that there is a need.

This book is divided into 12 chapters as follows:

Chapter 1:   Overview of GST Law

Chapter 2:   Objectives, principles and statutory provisions of department audit

Chapter 3:   Selection of taxpayers for audit

Chapter 4:   Preliminary work – Before allocation of audit

Chapter 5:   Preparation for audit with the help of available and collected data and desk review

Chapter 6:   Audit verification – conduct of audit

Chapter 7:   Audit report and follow up

Chapter 8:   How to Read Financial Reports/Statements

Chapter 9:   Relevant Accounting Standards for the purpose of auditors

Chapter 10: Important decisions relevant for audit

Chapter 11: Common errors

Chapter 12: Modus operandi of frauds and detection of GST frauds

Details