Key features
• Comprehensive guidance for conducting different types of GST audits with a focus on Form GSTR 9 & GSTR 9C [for FY 2017-18 & FY 2018-19].
• Includes provisions of key auditing and accounting standards relevant to GST.
• Includes practical tables giving Step by Step approach with internal control questionnaires, checklists, review program and reconciliation statements for:
– filing annual return with checklist and enabling formats
– audit certification
• Detailed discussion on 8 key reconciliation statements including ITC, outward supplies, etc.
• Extensive list of common errors to be avoided in GST.
• Covers bird's eye view of legal concepts and key procedures of GST at a glance.
• Ready reference appendices to important notifications, accounting entries, guidance notes on audit, etc.
• Extensive discussion on professional approach to GST audit using the internal control questionnaire and sample audit program.
• Covering important tools/techniques for optimization of tax, ITC, year-end actions,
