+91 124 430 5970

GST Audit and Annual Return Manual

GST Audit and Annual Return Manual


Author: Kapil Mahani, Devan Gupta


ISBN: 9788193917107

Edition: 1


GST Audit and Annual Return Manual provides guidance on verification of the completeness and authenticity, both technically and logically, of Input Tax Credit by Companies and Auditors.

Key Features:
Includes checklist for Input Tax Credit health check
Clarifies position on availing of Input Tax Credit in disputed issues including CSR, work contract, Motor vehicle
Examines Input Tax Credit in relation to Gift and Business promotion
Contains checklists to ensure compliance with provisions related to Input Tax Credit
* Blocked credit
* Job work
* Input Service Distributor
* Reversal of common ITC
Provides clarity on
* True and Correct View v/s True and fair view for the Auditor
* Ambiguity on adoption of accounts of Statutory auditor/ other auditor under any other law or Separate Auditor for GST audit of accounts
* GST Audit state-wise vis-a-vis PAN India
* Annual Returns linked with other returns
* Auditor’s position in case of various kind of mismatch between GSTR – 2A & GSTR – 3B

Analysis of the relevance of September return
Highlights the role of CA/ICWA in GST Audit
Enumerates Key Actions Points in case of mismatch
Examines applicability of rate of interest under various kinds of defaults
Discusses advance ruling including the impact of 2018 Amendments
Includes checklists for the Auditors
Provides section-wise analysis of GSTR-9C with practical Illustrations
Covers FAQs on the Annual Return and GST Audit


There are no reviews yet.

Only logged in customers who have purchased this product may leave a review.