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GST Audit Checklist for General -17 👉Whether the registered person has complied with Anti-Profiteering clause? 👉Whether reliance is placed on any notifications/clarifications / advance ruling / judgement in respect of rate of tax charged and collected. Whether any conflicting Advance…
GST Audit Checklist for Maintenance of Books of Accounts – 16 👉Whether books of accounts are maintained as specified in section 35 r/w Rules 56, 57 and 58 of the GST Law? 👉Whether books of accounts are maintained at each…
GST Audit Checklist for Inward supply – 15 👉 Have you checked purchase invoice/ delivery challans with purchase register? 👉 Have you checked the HSN Classification for inward supplies? 👉 Have you checked Inward supply with the Monthly returns? 👉…
Stay Yourself Updated on GST 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…
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…
Stay Yourself Updated on GST GST Audit Checklist for Value of Supply – 11 👉Whether all the inclusions to the value of supply as per section 15 of the Act have been verified? 👉Whether discount offered to customers (pre/post supply)…
Stay Yourself Updated on GST GST Audit Checklist for GST collections and payment verification – 10 👉 Have you checked whether tax payable is paid within the prescribed time as per GST law? 👉 Have you checked whether tax is…
Stay Yourself Updated on GST GST Audit Checklist for Returns – 9 👉 Whether the copies of GST returns filed by the registered person are reviewed? 👉 Whether reconciliation of GSTR 9 with GSTR1 and GSTR 3B is done? 👉…