Goods and Services Tax : This chapter outlines the principles and policies of audits conducted under CGST Act, 2017 and rules made thereunder, viz., CGST R...
Goods and Services Tax : जानिए जीएसटी अधिनियम 2017 में ऑडिट प्रक्रिया कैसे क...
Goods and Services Tax : Discover essential steps to ensure precise filing of GSTR-9 & GSTR-9C, safeguarding against GST audit queries. Stay compliant and ...
Goods and Services Tax : Explore key concerns in GST audit and adjudication, from scrutiny challenges to show cause notices. Learn how CBIC can make the pr...
Goods and Services Tax : Discover intricacies of GST audit – from types and forms to procedures involved. Explore Section 65 and Section 66 audits, notic...
Goods and Services Tax : U.P. Tax Bar Association requests Finance Minister for extension of GST Annual Return filing deadline due to ongoing proceedings a...
Goods and Services Tax : This model GST Audit Manual is intended to be developed as a comprehensive document which would be helpful for the audit officer...
Goods and Services Tax : Empanelment of Chartered Accountants/Chartered Accountant firms/Cost Accountants/Cost Accountant firms for Special Audit of GST re...
Goods and Services Tax : This course covers all the provisions related to GST Audit & Assessment in a very easy and simple way with live practical exam...
Goods and Services Tax : Tax Bar Association, Bhilwara has made a Request to extend due date for submission of FORM GSTR-9, GSTR 9A and GSTR 9C under GST f...
Goods and Services Tax : Explore the Madras High Court judgment on CGST authorities' audit powers under Section 65, clarifying conditions when audits can p...
Goods and Services Tax : In S.P.P. Silks vs State Tax Officer, Madras HC directs order be treated as SCN, highlighting flaws in audit-based GST order, stre...
Goods and Services Tax : Analysis of Tvl. Raja Stores Vs Assistant Commissioner (ST) ruling by the Madras High Court. Learn why a GST audit can't be conduc...
Goods and Services Tax : Petitioner challenged SCN based on GST audit report contending that certain observations made in audit report to which petitioner ...
Goods and Services Tax : HC ruled that, the final GST Audit Report shall be issued only after considering the reply filed by the assessee, and thereby allo...
Goods and Services Tax : Detailed guidelines for conducting GST audits in Maharashtra, including desk review, team formation, and audit monitoring for FY 2...
Goods and Services Tax : Government of Karnataka issued a circular outlining measures for effective GST audit and revenue optimization. The circular highli...
Goods and Services Tax : Extension of period for completion of Audit as per the proviso to sub-section (4) of section 65 of the WBGST Act, 2017 for the per...
Goods and Services Tax : Due date for furnishing annual return in FORM GSTR-9 & self-certified reconciliation statement in FORM GSTR-9C for the financi...
Goods and Services Tax : TNGST Commissioner exempts the registered person whose aggregate turnover in the financial year 2020-21 is upto two crore rupees, ...
The notes for GST Audit are for guidance only. The GST auditor will have to make suitable observations, remarks, qualifications, etc. depending on the facts of the audit. AS THE GST LAW IS EVER CHANGING GSTR-9C and where to put reasons, comments, observations and qualifications and etc. Reasons for unreconciled differences in Table 6,8,10,13 and […]
We are happy to announce One Day GST workshop for effective GST Audits and Annual Returns. The workshop would cover clause wise clause detailed Analysis for Form GSTR 9, GSTR 9C along with GST Audit tool for GST Health Check-up.
Audit and scrutiny of financial documents and statements forms an integral part of the work conducted by the tax departments and many of the officers of the tax department whether it is state administration or central administration does not have specialization in finance or accounting
Apart from the monthly filing of returns by the taxpayers in GST, all taxpayers have to file GST Annual Return and taxpayer with turn over above Rs 2 Crores have to file GST Audit Report yearly. Annual Return under GST has to be filed through GSTR – 9 by all the taxpayers who have registered […]
Government has come up with long awaiting simplification in Forms of GSTR-9 and GSTR-9C for Financial Year 2017-18 and F.Y 2018-19. The due dates for filing GSTR and GSTR-9C for F.Y. 2017-18 has been further extended till 31st December, 2019 and for F.Y 2018-19 has been extended till 31st March, 2020.
CBIC has released new set of notifications which covers the due date of filing GSTR 3B, GSTR -1 & GSTR 7 for the State Jammu & Kashmir, Changes made in refund form RFD-01 and simplifications made in GSTR 9 (Annual return) & 9C (reconciliation statement) Notifications which are covered are: Notification No. 52, 53, 54, […]
a. various changes in formats of GSTR-9 and 9C to give effect to its applicability for F.Y 2018-19 b. changes in formats of GSTR-9 & 9C to provide substantial relief by making various mandatory fields ‘optional’ for the F.Y 2017-18 and 2018-19
CBIC has vide Notification 56/2019-Cerntral Tax Dated 14.11.2019 made the amendment in GSTR 9 & GSTR 9C. Various changes took place in such forms. In short, CBIC relaxed some of detailed requirements. A brief of changes are hereby given below: 1. Amendment made in Form GSTR 9: Sr. No. Table Number Existing Amendment 1 4I, […]
Snapshot of important amendments in GSTR -9 and GSTR – 9C as made by CBIC vide Notification 56/2019-Cerntral Tax Dated 14.11.2019. Amendments in GSTR 9 Now outward supply after adjustment on account of debit note, credit note and amendments against Sl 4B to 4E If exempted, nil rated and non gst are not segregated then […]
Summary of Changes in GSTR-9 and GSTR-9C made by CBIC vide Notification No. 56/2019–Central Tax Dated 14.11.2019 A. Changes in GSTR-9 General Changes in GSTR-9 The Part or Table headings, Field names and Instructions have been amended to make the forms suitable for FY 17-18 and also for FY 18-19 Simplifications in GSTR 9 for […]
