Indirect Taxes Committee of ICAI has recently released technical guide on Annual GST Return and GST Audit. The Downloadable copy and index is as under:-
1. Introduction to Goods and Services Tax Audit
2. Auditor and Appointment of Auditor
3. Audit Approach (Audit Planning, Strategy and Execution)
4. Important Aspects for GST Audit of Multi-Locational Entities
5. Accounting Standards and Ind-AS
6. GST Audit in Computerised Environment
7.Insights on Input Tax Credit under GST
8. Important Aspects to Know
9. Analysis of GSTR-9
10. Analysis of GSTR-9A
11. Analysis of GSTR-9C
Appendices
Appendix 1 : Provisions of CGST Act, 2017 and IGST Act,2017 as which are relevant for Audit.
Appendix 2 : Form GSTR 9
Appendix 3 : Form GSTR 9A
Appendix 4 : Form GSTR 9C
Appendix 5 : Council’s Resolution on part time practice
Appendix 6 : Disclosure of substantial interest
Appendix 7 : Professional Ethics & Misconduct
Appendix 8 : Professional misconduct- acceptance of other work in which appointed as Auditor
Appendix 9 : Suggested format for Appointment Letter
Appendix 10 : Suggested Audit Checklist
Appendix 11 : List of Auditing Standards issued by the ICAI
Appendix 12 : List of Accounting Standards notified by the Central Government
Appendix 13 : Letter of Management Representation
Appendix 14 : Abbreviations
