GST DAILY – 150

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GST Audit Checklist for Reverse Charge – 13

👉 Whether Reverse charge tax on notified supplies under section 9(3) and 9(5) of the CGST Act 2017 is duly paid?

👉 Whether in the case of Real estate developer taxpayer Section 9(4) of the CGST Act 2017 has been complied?

👉 Whether payment vouchers have been issued for reverse charge payments?

👉 Whether Reverse charge tax has been paid wrongly in lieu of CGST/SGST as IGST or vice versa?

👉 Whether corresponding input tax credit is availed on Reverse charge?

👉 Whether input tax credit for reverse charge payments is claimed only when eligible?

👉 Whether the accuracy of payments made for reverse charge transactions is checked?

👉 Whether conditions of paying tax for RCM are fulfilled?

👉 Others if any specify

Regards 🙏

CA PRADEEP MODI

9433033882