ser GST Audit

GST Audit

Request to extend due date of Filing GST Annual Return & Reconciliation

Goods and Services Tax - The due date of filing GST Annual Return in Form GSTR-9/9A & Reconciliation Statement in Form GSTR-9C is 31.08.2019. The utility of the Annual Return is such that taxpayers are facing difficulties in furnishing information particularly inward HSN summary, reconciliation of ITC with GSTR-2A and its matching with ITC populated in table ...

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“Dahi Handi” of GST Annual Return and GST Audit

Goods and Services Tax - Arjun, for breaking the Dahi Handi taxpayers are required to overcome 10 difficulties i.e. 10 layer pyramid. These layers are as follows: To have a stable pyramid, a strong foundation is required. The biggest hurdle of forming this in GST is calculation of net liability through Annual return and Audit Report, as both the forms provides no...

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Steps to be taken by taxpayers to file Form GSTR 9C

Goods and Services Tax - 1. Digital Signature Certificate (DSC) i. Digital Signature Certificate (DSC) must be PAN based and in format PKCS7. ii. DSC must not be corrupted. iii. DSC should be valid and must not have expired. 2. Pre-requisites for filing FORM GSTR – 9C. i. Prior filing of Annual Return GSTR-9 is mandatory. ii. Form GSTR-9C has […]...

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How to resolve technical glitches while uploading GSTR-9C?

Goods and Services Tax - Arjuna (Fictional Character): Krishna, GST department has come out with statistics that only 1% of GST Audit Report for financial year 2017-18 has been filed. As the due date for filing such Audit report is approaching which is 31st August, 2019. Even Government is worried for such statistics of uploading. So, what are reasons for [&helli...

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GST Interest & Penalty- Recommendation in GSTR 9C & Final Accounts

Goods and Services Tax - INTEREST/PENALTY PROVISIONS IN GST LIABILITY ON ACCOUNT OF LATE PAYMENTS – F.Y. 2017-18 & 2018-19 (ALREADY GST STATE WISE DEPARTMENTS HAVE STARTED TO DEMAND INTEREST @18% ON LATE PAYMENT OF GST) $$ IGNORED BY SUPPLIERS/CAs/ICWAs AT THE TIME OF ACCOUNTING: In Final Accounts – 2017-18 Liability in Books In Final Accounts – 2018-19...

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Extend due date for filing GSTR-9 and GSTR-9C to December

Goods and Services Tax - Extend the due date for filing the GSTR-9 and GSTR-9C from August to December along with the filing of GTR-9C for the F.Y. 2018-19 so that all the compliances are made and the adjustments made in the following years gets reconciled at the same time....

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Solve technical issues and extend due date of GSRT 9 & GSTR 9C

Goods and Services Tax - Rajasthan Tax Consultants’ Association has Requested for solving the technical issues of GSRT 9 & 9C and extension of due date for filing of GSTR 9 & conducting GST Audit & reporting in Reconciliation Statement in GSTR 9C. THE RAJASTHAN TAX CONSULTANTS’ ASSOCIATION KAR SALAHKAR BHAWAN B-145/B, KALYAN PATH, MANGAL M...

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Extend due date of GSTR 9 and GSTR 9C

Goods and Services Tax - Request to extend due date of filing GSTR- 9 up to 30th September 2019 and GSTR- 9C up to 31st October 2019 so to ease the hardship faced by the taxpayers. This will ensure providing all information to the Govt. in detailed and transparent manner thereby easing the process of return filing and audit....

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Withdraw GST Yearly Return – GSTR 9, 9A & 9C for F.Y. 2017–18

Goods and Services Tax - Ahilya Chamber of Commerce & Industry request GST Council to immediately withdraw Form GSTR  9, GSTR 9A and GSTR 9C for F.Y. 2017 – 18. It requested Council to discuss with stakeholders different issues, decrease complexity of return, exclude NON GST supply / Exempt supply,  allow rectification in yearly returns,  allow HSN code ...

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Request for Extending Due Dates for filing Annual GST Returns

Goods and Services Tax - Professional Accountants And Tax Consultants’ Association requested to Honorable FM to Extend the Due Dates stipulated for filing Annual GST Returns i.e. GSTR9/9A/9C for the year 2017-18 under the GST Law. Text of their representation is as follows:- PROFESSIONAL ACCOUNTANTS AND TAX CONSULTANTS’ ASSOCIATION (Registered under T...

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HC allowed dept to conduct Service Tax Audit post GST implementation

Ess Infraproject Private Limited Vs Union of India (Bombay High Court) - Ess Infraproject Private Limited Vs Union of India (Bombay High Court) The issue of the saving of Rule 5A(2) of Service Tax Rules, 1992 on introduction of CGST Act, 2017 is an issue that requires detailed consideration. This would be appropriately done at the final hearing. Thus, granting of interim...

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12 Bullet points on Annual GST Return and Reconciliation Statement

Central GST Trade Advisory August, 2019 - (21/08/2019) - As you all must be aware, the due-date to file the Annual Return and Reconciliation Statement i.e. 31st August, 2019 is fast approaching. As this is the first time Annual Return is being filed, the due-date had already been extended many times before by the government to give sufficient time to get ...

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ICAI notifies guideline for Mandatory issue of UDIN

Notification No.1-CA(7)/192/2019 - (02/08/2019) - A member of the Institute in practice shall generate Unique Document Identification Number (UDIN) for all kinds of the certification, GST and Tax Audit Reports and other Audit, Assurance and Attestation functions undertaken/signed by him which made mandatory from the following dates through announce...

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CBIC reveals GST Audit Plan / Strategy for the year 2019-20

F. No. 381/49/2019 - (25/06/2019) - The audit of GST Taxpayers were to commence from 1st July 2019, in respect of those taxpayers who have filed their Annual Return in GSTR Form 9 / 9A. However, in the recent GST Council Meeting held on 21/06/2019, the last date of filing of the Annual Return has been extended by two months, i.e. upto...

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GST Annual Return, Reconciliation Statement & Refund Application format amended

Notification No. 74/2018–Central Tax - (31/12/2018) - Fourteenth amendment to the CGST Rules, 2017 by which CBIC notified following forms- FORM-GST-RFD-01 –Application for Refund Applicable for casual or non-resident taxable person, tax deductor, tax collector, unregistered person and other registered taxable person) FORM-GST-RFD-01 A- Applicatio...

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Due date of GST Annual Return / Audit extended to 31st March, 2019

Order No. 1/2018-Central Tax - (11/12/2018) - every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or b...

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Recent Posts in "GST Audit"

Request to extend due date of Filing GST Annual Return & Reconciliation

The due date of filing GST Annual Return in Form GSTR-9/9A & Reconciliation Statement in Form GSTR-9C is 31.08.2019. The utility of the Annual Return is such that taxpayers are facing difficulties in furnishing information particularly inward HSN summary, reconciliation of ITC with GSTR-2A and its matching with ITC populated in table ...

Read More

Extend due date for filing GSTR-9 and GSTR-9C to December

Extend the due date for filing the GSTR-9 and GSTR-9C from August to December along with the filing of GTR-9C for the F.Y. 2018-19 so that all the compliances are made and the adjustments made in the following years gets reconciled at the same time....

Read More

“Dahi Handi” of GST Annual Return and GST Audit

Arjun, for breaking the Dahi Handi taxpayers are required to overcome 10 difficulties i.e. 10 layer pyramid. These layers are as follows: To have a stable pyramid, a strong foundation is required. The biggest hurdle of forming this in GST is calculation of net liability through Annual return and Audit Report, as both the forms provides no...

Read More

Solve technical issues and extend due date of GSRT 9 & GSTR 9C

Rajasthan Tax Consultants’ Association has Requested for solving the technical issues of GSRT 9 & 9C and extension of due date for filing of GSTR 9 & conducting GST Audit & reporting in Reconciliation Statement in GSTR 9C. THE RAJASTHAN TAX CONSULTANTS’ ASSOCIATION KAR SALAHKAR BHAWAN B-145/B, KALYAN PATH, MANGAL M...

Read More

Extend due date of GSTR 9 and GSTR 9C

Request to extend due date of filing GSTR- 9 up to 30th September 2019 and GSTR- 9C up to 31st October 2019 so to ease the hardship faced by the taxpayers. This will ensure providing all information to the Govt. in detailed and transparent manner thereby easing the process of return filing and audit....

Read More

12 Bullet points on Annual GST Return and Reconciliation Statement

Central GST Trade Advisory August, 2019 (21/08/2019)

As you all must be aware, the due-date to file the Annual Return and Reconciliation Statement i.e. 31st August, 2019 is fast approaching. As this is the first time Annual Return is being filed, the due-date had already been extended many times before by the government to give sufficient time to get accustomed and familiar with the Return....

Read More

Withdraw GST Yearly Return – GSTR 9, 9A & 9C for F.Y. 2017–18

Ahilya Chamber of Commerce & Industry request GST Council to immediately withdraw Form GSTR  9, GSTR 9A and GSTR 9C for F.Y. 2017 – 18. It requested Council to discuss with stakeholders different issues, decrease complexity of return, exclude NON GST supply / Exempt supply,  allow rectification in yearly returns,  allow HSN code ...

Read More

Steps to be taken by taxpayers to file Form GSTR 9C

1. Digital Signature Certificate (DSC) i. Digital Signature Certificate (DSC) must be PAN based and in format PKCS7. ii. DSC must not be corrupted. iii. DSC should be valid and must not have expired. 2. Pre-requisites for filing FORM GSTR – 9C. i. Prior filing of Annual Return GSTR-9 is mandatory. ii. Form GSTR-9C has […]...

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Request for Extending Due Dates for filing Annual GST Returns

Professional Accountants And Tax Consultants’ Association requested to Honorable FM to Extend the Due Dates stipulated for filing Annual GST Returns i.e. GSTR9/9A/9C for the year 2017-18 under the GST Law. Text of their representation is as follows:- PROFESSIONAL ACCOUNTANTS AND TAX CONSULTANTS’ ASSOCIATION (Registered under T...

Read More

How to resolve technical glitches while uploading GSTR-9C?

Arjuna (Fictional Character): Krishna, GST department has come out with statistics that only 1% of GST Audit Report for financial year 2017-18 has been filed. As the due date for filing such Audit report is approaching which is 31st August, 2019. Even Government is worried for such statistics of uploading. So, what are reasons for [&helli...

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