Technical Guide on Annual Return & GST Audit
The GST Audit notification was issued without public comments and there seem to be several challenges even in the filling of Form 9. However as the time provided as of now is very short viz- End of the year, the IDTC has come out with publication namely
“Technical Guide on Annual Return & GST Audit ”[.Click here to Download ]
This publication ( which would need to be revised as and when the issues raised to Policy makers and the GST Network are clarified) would provide many critical issues arising while filing the return or conducting audit.
This Guide has been designed to cover most of the common issues though not all. It contains row by row analysis of Form GSTR-9, 9A Annual return and Form GSTR -9C Reconciliation Statement.
We hope that this publication will be a useful knowledge resource material for the professional immediately. The issues raised by the ICAI are being hosted in the web site which may indicate the areas of concern identified. Those missed or those that would arise when we actually conduct the audit may be immediately sent as feedback for fast study and more direction.
You may download the publication from website of Indirect Taxes Committee www.idtc.icai.org which is available on http://idtc.icai.org/
No part of publication may be reproduced, stored in a retrieval system, or transmitted, in any form, or by any means, electronic, mechanical, photocopying, recording, or otherwise without prior permission, in writing, from the ICAI.
It is advisable to the members to download soft copy of the publication from the link of the website of the committee instead from social media.
We welcome your comments on the above given publications for further improvement in the next edition atidtc@icai.in
In case any clarification required, please contact Secretary, Indirect Taxes Committee at idtc@icai.in or 0120-3045954.
Thanking You
| Chairman Indirect Taxes Committee | Vice-Chairman Indirect Taxes Committee |
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