GST Audit And Annual Return (2nd Edition)
- Year of Publication: 2020
- Edition: 2nd
- ISBN: 978-93-89859-59-1
- No.of Pages: 842
GST Audit and Annual Return is a lucid commentary on audit provisions and rules and it serves as a guide to professionals for conducting GST Audit for F.Y. 2018-19 in an effective and efficient manner.
Highlights:
- Legislative History of Amendments in Relevant Forms, Instructions to Forms, Principal Central Tax and Rate Notifications
- Introduction and Scope of GST Audit
- Lucid Commentary on Statutory Provisions and Rules under GST Law
- Audit Referencer comprising important topics tabulated for easy reference
- Guide to Audit Programme and checklists
- Comprehensive Analysis of Forms GSTR 9, GSTR 9A and GSTR 9C
- Relevant GST Forms with due dates, earlier due dates & extended time limits for filing
- Important Notifications, Circulars and Department Clarifications
Detailed Key Features
I. Referencer
• 21 Referencers comprising various topics under GST Law
II. Commentary & Checklists
• Detailed discussion on Statutory Provisions, Rules, Scope and Objective of Audit
• Checklist for compliance before accepting appointment of a GST Auditor
• Elucidates point of distinction of:
- Audit by Tax Authorities and Special Audit
- Auditor’s Report and Auditor’s Certificate
• Separate chapter on Accounts and Records covering discussion on provisions and rules regarding nature, period of retention and maintenance of accounts & electronic records
• Relevant Case Laws, Important Department Clarifications and Exemption Notifications for goods and services
• Illustrative list of Circulars clarifying rate of GST in respect of specified supplies
• List of Reverse Charge Mechanism of Goods and Services with Tariff items and effective dates
• Definition and Meaning of Important Terms
III. Audit Programme & Analysis of Forms
• Step-by-step guide with checklists covering Registration, Returns, ITC, Reverse Charge, Time, Place and Value of Supply, Input Service Distributor, Classification, Job Work, Tax Invoices, Debit & Credit Notes, Refunds
• Impact of Advance Ruling on GST Audit Programme
• Compliance Checklist covering mandatory & optional filings, exemption, annual turnover limit, declaration of additional liability, penalties with Examples
• Comprehensive Analysis of:
- Annual Return in Form GSTR 9
- Annual return for Composition Taxpayers in Form GSTR 9A
- Reconciliation Statement in Form GSTR 9C
- Part-Wise Instructions for filing the Forms
IV. Legislative History of Amendments:
• Relevant GST Forms and Instructions to the Forms
• Principal Central Tax and Rate Notifications
• Corresponding Notifications issued under IGST
• Reverse charge and Exemption
ASHOK BATRA became a Chartered Accountant in 1981. Subsequently, he became a Law Graduate in 2009. Besides, he is an alumnus of reputed Shri Ram College of Commerce, Delhi (1974-77 batch).
Presently, he is a senior partner in M/s A.K. Batra & Associates, a leading Chartered Accountancy Firm of Northern India which he commenced way back in 1982. He has excellent academic credentials and immense exposure in the field of Taxation with specialisation in Delhi Value Added Tax (DVAT), Service Tax and Goods and Services Tax (GST). He possesses rich professional experience of more than 38 years in business and taxation consultancy and 15 year experience in litigation matters. Many cases professionally represented by him and adjudicated in favour of his clients have been reported in prominent law journals. His professional dedication and integrity of the highest standard have enabled him to be continuously associated with leading organisations, both in public and private sectors.
In order to share his diligently gained knowledge of Indirect Taxes with his professional fraternity, he has been writing Articles and Books ever since 2004. Following GST books authored by him are presently available in the market:
1. GST Law and Procedure
2. GST Audit and Annual Return
3. GST Ready Reckoner
In addition, he has written a book on “Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. It is pertinent to add here that before penning above books, he also had the privilege of writing several widely acclaimed books on Delhi Value Added Tax and Service Tax for more than 12 years.
He has effectively addressed more than 1200 seminars and conferences on Indirect Taxes organized by Professional Institutes like Institute of Chartered Accountants of India (ICAI), Institute of Company Secretaries of India (ICSI), Chamber of Commerce, Trade Associations, National Academy of Customs, Indirect Taxes and Narcotics [NACIN] throughout India. He has also been a faculty of “Certificate Course on Indirect Taxes” of ICAI at all leading centres. Furthermore, he has been invited to deliver Union Budget Talk on Indirect Taxes by many Study Circles, Branches and Regional Councils of ICAI as well as by leading Chambers of Commerce, online portals like Tax India Online (TIOL) and Industry and Media Channels. Another feather had been added in his cap when he was conferred with ‘Best Speaker Award of Indirect Taxes’ by NIRC of ICAI. Besides, he also had the privilege of being a special invitee to the Indirect Taxes Committee of the ICAI for many years.
Wolters Kluwer Tax & Accounting in India (www.cchifirm.co.in), provides publishing, software and services that deliver vital insights, intelligent tools and guidance of subject-matter experts as well as offer subscription-based products with high quality content in areas including direct and indirect taxation, international taxation, corporate law and several other related topics. Wolters Kluwer Tax & Accounting (a Wolters Kluwer business) is part of the Wolters Kluwer Group, a leading global information service provider for professionals. Wolters Kluwer Tax & Accounting publications cover a wide range of topics such as tax, accounting, law, financial planning, human resources and training.
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- Year of Publication: 2020
- Edition: 2nd
- ISBN: 978-93-89859-59-1
- No.of Pages: 842
GST Audit and Annual Return is a lucid commentary on audit provisions and rules and it serves as a guide to professionals for conducting GST Audit for F.Y. 2018-19 in an effective and efficient manner.
Highlights:
- Legislative History of Amendments in Relevant Forms, Instructions to Forms, Principal Central Tax and Rate Notifications
- Introduction and Scope of GST Audit
- Lucid Commentary on Statutory Provisions and Rules under GST Law
- Audit Referencer comprising important topics tabulated for easy reference
- Guide to Audit Programme and checklists
- Comprehensive Analysis of Forms GSTR 9, GSTR 9A and GSTR 9C
- Relevant GST Forms with due dates, earlier due dates & extended time limits for filing
- Important Notifications, Circulars and Department Clarifications
Detailed Key Features
I. Referencer
• 21 Referencers comprising various topics under GST Law
II. Commentary & Checklists
• Detailed discussion on Statutory Provisions, Rules, Scope and Objective of Audit
• Checklist for compliance before accepting appointment of a GST Auditor
• Elucidates point of distinction of:
- Audit by Tax Authorities and Special Audit
- Auditor’s Report and Auditor’s Certificate
• Separate chapter on Accounts and Records covering discussion on provisions and rules regarding nature, period of retention and maintenance of accounts & electronic records
• Relevant Case Laws, Important Department Clarifications and Exemption Notifications for goods and services
• Illustrative list of Circulars clarifying rate of GST in respect of specified supplies
• List of Reverse Charge Mechanism of Goods and Services with Tariff items and effective dates
• Definition and Meaning of Important Terms
III. Audit Programme & Analysis of Forms
• Step-by-step guide with checklists covering Registration, Returns, ITC, Reverse Charge, Time, Place and Value of Supply, Input Service Distributor, Classification, Job Work, Tax Invoices, Debit & Credit Notes, Refunds
• Impact of Advance Ruling on GST Audit Programme
• Compliance Checklist covering mandatory & optional filings, exemption, annual turnover limit, declaration of additional liability, penalties with Examples
• Comprehensive Analysis of:
- Annual Return in Form GSTR 9
- Annual return for Composition Taxpayers in Form GSTR 9A
- Reconciliation Statement in Form GSTR 9C
- Part-Wise Instructions for filing the Forms
IV. Legislative History of Amendments:
• Relevant GST Forms and Instructions to the Forms
• Principal Central Tax and Rate Notifications
• Corresponding Notifications issued under IGST
• Reverse charge and Exemption
ASHOK BATRA became a Chartered Accountant in 1981. Subsequently, he became a Law Graduate in 2009. Besides, he is an alumnus of reputed Shri Ram College of Commerce, Delhi (1974-77 batch).
Presently, he is a senior partner in M/s A.K. Batra & Associates, a leading Chartered Accountancy Firm of Northern India which he commenced way back in 1982. He has excellent academic credentials and immense exposure in the field of Taxation with specialisation in Delhi Value Added Tax (DVAT), Service Tax and Goods and Services Tax (GST). He possesses rich professional experience of more than 38 years in business and taxation consultancy and 15 year experience in litigation matters. Many cases professionally represented by him and adjudicated in favour of his clients have been reported in prominent law journals. His professional dedication and integrity of the highest standard have enabled him to be continuously associated with leading organisations, both in public and private sectors.
In order to share his diligently gained knowledge of Indirect Taxes with his professional fraternity, he has been writing Articles and Books ever since 2004. Following GST books authored by him are presently available in the market:
1. GST Law and Procedure
2. GST Audit and Annual Return
3. GST Ready Reckoner
In addition, he has written a book on “Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. It is pertinent to add here that before penning above books, he also had the privilege of writing several widely acclaimed books on Delhi Value Added Tax and Service Tax for more than 12 years.
He has effectively addressed more than 1200 seminars and conferences on Indirect Taxes organized by Professional Institutes like Institute of Chartered Accountants of India (ICAI), Institute of Company Secretaries of India (ICSI), Chamber of Commerce, Trade Associations, National Academy of Customs, Indirect Taxes and Narcotics [NACIN] throughout India. He has also been a faculty of “Certificate Course on Indirect Taxes” of ICAI at all leading centres. Furthermore, he has been invited to deliver Union Budget Talk on Indirect Taxes by many Study Circles, Branches and Regional Councils of ICAI as well as by leading Chambers of Commerce, online portals like Tax India Online (TIOL) and Industry and Media Channels. Another feather had been added in his cap when he was conferred with ‘Best Speaker Award of Indirect Taxes’ by NIRC of ICAI. Besides, he also had the privilege of being a special invitee to the Indirect Taxes Committee of the ICAI for many years.
Wolters Kluwer Tax & Accounting in India (www.cchifirm.co.in), provides publishing, software and services that deliver vital insights, intelligent tools and guidance of subject-matter experts as well as offer subscription-based products with high quality content in areas including direct and indirect taxation, international taxation, corporate law and several other related topics. Wolters Kluwer Tax & Accounting (a Wolters Kluwer business) is part of the Wolters Kluwer Group, a leading global information service provider for professionals. Wolters Kluwer Tax & Accounting publications cover a wide range of topics such as tax, accounting, law, financial planning, human resources and training.
