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 Rajasthan High Court's judgment on CGST audit rights post registration cancellation under Section 65. Detailed analysi...
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 : 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, ...
Goods and Services Tax (GST) Audit Manual 2019 contains Introduction and Legal Authority for GST Audit, Objectives and Principles of GST audit, Management of GST audit, Selection of registered persons for GST audit, GST Audit – Preparation and Verification, Preparation of GST audit report & follow up, Registered Person’s Master File, GST AD01 – letter […]
Article contains Provisions applicable to a MSME related to GST Registration, Composition Levy Scheme, Input Tax Credit, Tax Invoice in GST, Exemption from Compulsory Audit by CA for MSME Sector, Returns in GST and Measures taken for the MSME Sector under GST. Article further contains Major Decisions of the GST Council related to MSME on […]
Goods & Services tax (GST) is a comprehensive, destination based indirect tax levied on manufacture, sale and consumption of goods & services as well as on import of goods & services, except zero rated and exempt supplies. The registered person under GST is required to assess his own tax liability, utilize ITC & pay his […]
Query Is ever e-commerce operator required to be file GSTR – 9B? Understanding on the basis of GST Law Whether or not to File GSTR-8 and GSTR-9B depends on the very fact that whether the e-commerce operator is required to collect tax under section 52 (1) of the CGST Act. Certain operators who own, operate […]
It was recommended to extend the due date of furnishing of FORM GSTR-9, FORM GSTR-9A, and FORM GSTR-9C due to difficulties being faced by taxpayers in furnishing the annual returns till 31.08.2019. Official notification would be released soon. This recommendation was much needed by the trade and industry.
Issues in GST Annual Return GSTR-9/9A and Reconciliation GSTR-9C requiring your urgent attention and corrective actions. People are facing grave problem in practically implementing the requirements in GSTR-9, 9A & 9C. We urge you to consider and clarify the following issues which are arising at the time of preparing and filing Annual Return in Form […]
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 31st August 2019.
Article explains Important measures/work required before filing or Preparing Form GSTR 9C, Modus Operandi of Filing Form GSTR 9C and alsd Contains Draft Format of management representation letter on GST Audit, draft format for GST Audit Acceptance Letter and draft format of GST Audit Appointment Letter.
ICAI has made a Request for extension of Last Date for filing of Annual returns in Form GSTR 9 and GSTR 9A alongwith GST Audit Certificate in GSTR 9C from June 30, 2019 to October 31, 2019 to Smt. Nirmala Sitharaman, Hon’ble Union Minister for Finance and Corporate Affairs & Chairperson, GST Council ICAI/IDTC/2019-20/REP/6 19th June, 2019 Smt. Nirmala Sitharaman Hon’ble Union […]
Requesting extension of filing of Annual Forms GSTR-9, GSTR-9A and GSTR-9C for a reasonable period of time to give justice to the correctness of returns considering the need for reconciliations state-wise.
