GST DAILY – 149

Stay Yourself  Updated  on GST

GST Audit Checklist for Place of supply –  12

👉 Whether the supply is inter-State/Intra State has been identified based on the policy document of the entity?

👉 Whether the conditions for inter-State & intra-State supply are fulfilled as per IGST Act, 2017?

👉 Whether the conditions for export of goods are fulfilled?

👉 Whether the conditions are fulfilled for export of services?

👉 Whether there are any imports of goods/import of services?

👉 Whether the Zero-rated supply is with or without payment of taxes?

👉 Whether the conditions for location of supplier are fulfilled?

👉 Whether the supplier is intermediary under the GST Act and the conditions are fulfilled?

👉 Whether the supplier has declared sale in course of Imports, Non-territory supply. High Sea supply in the Return correctly?

👉 Whether the conditions for location of recipient are fulfilled?

👉 Whether the wrong payment of taxi.e. IGST in lieu of SGST/CGST or  vice versa is claimed as refund?

👉 Whether the Supply by SEZ to DTA is treated as inter-State subject to fulfilment of conditions?

👉 Others if any specify

Regards 🙏

CA PRADEEP MODI

9433033882