Master Guide on GST Annual Return and Audit

CA Swapnil Munot

Most awaited GST Annual Return (Form GSTR 9) and Audit Reconciliation Statement (Form GSTR 9C) are notified by Government vide Notification 39/2018 CT dated 4th Sep 2018 and 49/2018 CT dated 13th Sep 2018. Due date for filing of the same for F.Y. 2017-18 is 31^st Dec 2018. Enclosing herewith Master Guide on GST Annual Return and Audit, covering:

• How to Go Head with Annual Return and GST Audit
• Important Provisions
• Analysis of GSTR 9 Form and How to fill the same
• Analysis of GSTR 9C Form and How to fill the same

Professional should plan their work and ensure to file the said forms before due date, without waiting for extension.”