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, ...
This model GST Audit Manual is intended to be developed as a comprehensive document which would be helpful for the audit officers of the Gujarat State throughout the entire process of selection of taxpayers for audit till the completion of audit in an efficient and effective manner.
Ensure compliance & correctness of documents & transactions with an Audit Under CGST Act 2017. Get insights & advice from GST experts!
Empanelment of Chartered Accountants/Chartered Accountant firms/Cost Accountants/Cost Accountant firms for Special Audit of GST registered persons under Section 66 of the Central Goods & Services Tax Act, 2017
There is a need to pay GST under reverse charge mechanism and then claim the ITC. Compliances like these would require a mandatory reconciliation exercise. The reconciliation statements would be useful for finalisation of books of account, filing of GSTR-9 and GSTR-9C.
A comprehensive guide on understanding and calculating your Annual Returns for GST Audit Series (Part 7), including 50 Important and Practical FAQs.
An audit programme can be understood as written guidelines which can also mean an action plan which contains the broad details of work to be done by the auditor and his team. It would contain the evaluation of internal control processes in place and a list of audit procedures to be performed in order to obtain appropriate evidence.
Get a clear understanding of the time limit for GST audit under Section 65 of the CGST Act. Find out how long the audit process can take and the conditions for extension.
As an important requirement under GST Audit, there was an onus on the professionals i.e., CA/CMA to verify the completeness, correctness, and compliance of the various accounts and records maintained and any deviations thereon need to be reported as an observation, comment, or qualification in Part B of the Form GSTR 9C while certifying the audit till FY 2019-20.
The Audit process under the Goods and Services is to verify if the GST has been accounted properly in registered person’s transactions, ensure that registered person has reported correct information in GST returns and verification of documents maintained or furnished the registered person.
Prepare for departmental audit under GST Get ready for the changes brought by the implementation of GST in India and understand the significance of departmental audit.
