Book: Analysis of GST Returns interlinking of returns for compliance enhancement

Authored by –

• Ms. Ashima Bansal, Commissioner CBIC, IRS 1999 Batch &
• by Mr. CA Arun Chhajer, Sr Manager GST Network

Book title: Book: Analysis of GST Returns interlinking of returns for compliance enhancement

2nd Edition, 2025

About the Book:

Chapter 1       Overview of GST Return                                     

Chapter 2       Analysis of GSTR 1 and its Interlinking with GSTR 3B, 9 and 9C

Chapter 3       Analysis of GSTR-1A                                                     

Chapter 4       Invoice Management System

Chapter 5       GSTR 2A and GSTR 2B

Chapter 6       GSTR 3B and its interlinking with GSTR 1/9/9C

Annexure 1    Due Date Chart for GSTR 3B from July 2017 to December 2024

Chapter 7       Analysis of GSTR 9 and its Interlinking with GSTR 3B, 1 and 9C

Chapter 8       Analysis of GSTR 9C and its interlinking with GSTR 1, 3B and 9

Chapter 9       CMP-08 and GSTR 4 [Composition Levy Scheme]

Chapter 10     GSTR 5 (Non-Resident Taxpayer)

Chapter 11     GSTR 5A (OIDAR and Online Money gaming)

Chapter 12     GSTR 6 and 6A (Input Service Distributor)

Chapter 13     GSTR 7 and GSTR 7A (Tax Deduction at Source)

Chapter 14     GSTR 8 (TCS by ECO)

Chapter 15     Ledgers, Statements and Reports

Chapter 16     Explore the Financial Position: Understanding the P&L, Balance Sheet and Ratio Analysis

Chapter 17     Review of Financial Statements

Also see: A B C of G S T