Wolters Kluwer’s GST Audit And Annual Return by CA Ashok Batra – 2nd Edition July 2020.
Wolters Kluwer’s GST Audit And Annual Return by CA Ashok Batra – 2nd Edition July 2020.
Key Features :
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 F.Y. 2018-19 in an effective and efficient manner.
Highlights:
- Legislative History of Amendments in Relevant Forms, Instructions to Forms, Principal Central Tax and Rate Notifications
- Introduction and Scope of GST Audit
- Lucid Commentary on Statutory Provisions and Rules under GST Law
- Audit Referencer comprising important topics tabulated for easy reference
- Guide to Audit Programme and checklists
- Comprehensive Analysis of Forms GSTR 9, GSTR 9A and GSTR 9C
- Relevant GST Forms with due dates, earlier due dates & extended time limits for filing
- Important Notifications, Circulars and Department Clarifications
Detailed Key Features
- Referencer
- 21 Referencers comprising various topics under GST Law
- Commentary & Checklists
- Detailed discussion on Statutory Provisions, Rules, Scope and Objective of Audit
- Checklist for compliance before accepting appointment of a GST Auditor
- Elucidates point of distinction of:
- Audit by Tax Authorities and Special Audit
- Auditor’s Report and Auditor’s Certificate
- Separate chapter on Accounts and Records covering discussion on provisions and rules regarding nature, period of retention and maintenance of accounts & electronic records
- Relevant Case Laws, Important Department Clarifications and Exemption Notifications for goods and services
- Illustrative list of Circulars clarifying rate of GST in respect of specified supplies
- List of Reverse Charge Mechanism of Goods and Services with Tariff items and effective dates
- Definition and Meaning of Important Terms
III. Audit Programme & Analysis of Forms
- Step-by-step guide with checklists covering Registration, Returns, ITC, Reverse Charge, Time, Place and Value of Supply, Input Service Distributor, Classification, Job Work, Tax Invoices, Debit & Credit Notes, Refunds
- Impact of Advance Ruling on GST Audit Programme
- Compliance Checklist covering mandatory & optional filings, exemption, annual turnover limit, declaration of additional liability, penalties with Examples
- Comprehensive Analysis of:
- Annual Return in Form GSTR 9
- Annual return for Composition Taxpayers in Form GSTR 9A
- Reconciliation Statement in Form GSTR 9C
- Part-Wise Instructions for filing the Forms
- Legislative History of Amendments:
- Relevant GST Forms and Instructions to the Forms
- Principal Central Tax and Rate Notifications
- Corresponding Notifications issued under IGST
- Reverse charge and Exemption
Details :
- Publisher : Wolters Kluwer
- Author : CA Ashok Batra
- Edition : 2nd Edition July 2020
- ISBN-13 : 9789389859591
- ISBN-10 : 9789389859591
- Binding : Paperback
- Language : English
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