How to File Annual GST Return & GST Audit – ICAI Technical Guide

ICAI TECHNICAL GUIDE ON GST ANNUAL RETURN AND AUDIT

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

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CA Ankit Gulgulia (Jain)

CA Ankit Gulgulia (Jain) is Fellow Member of ICAI, Certified IFRS & Business Valuation from ACCA UK and is Practising Chartered Accountant with 8 Years plus of Rich Experience in Audit, GST, Income Tax, DGFT, Valuation, Strategic Advisory, Matters of FEMA, FDI, NCLT, RERA, ROC, SEBI, RBI, M&A, Fundraising, Startups etc as Founder of AGA, Chartered Accountants. AGA Works in wholesome business solutions right from scratch of Company Incorporation to Compliances all under One Roof. He also takes interest in being Virtual Chief Financial Officer (CFO) for Small and Medium Enterprises for Guiding them with All Business, Tax & Strategic Business Decision Making . To Know More, Learn here or contact us at ankitgulgulia@gmail.com

CA Ankit Gulgulia (Jain)
About CA Ankit Gulgulia (Jain) 1114 Articles
CA Ankit Gulgulia (Jain) is Fellow Member of ICAI, Certified IFRS & Business Valuation from ACCA UK and is Practising Chartered Accountant with 8 Years plus of Rich Experience in Audit, GST, Income Tax, DGFT, Valuation, Strategic Advisory, Matters of FEMA, FDI, NCLT, RERA, ROC, SEBI, RBI, M&A, Fundraising, Startups etc as Founder of AGA, Chartered Accountants. AGA Works in wholesome business solutions right from scratch of Company Incorporation to Compliances all under One Roof. He also takes interest in being Virtual Chief Financial Officer (CFO) for Small and Medium Enterprises for Guiding them with All Business, Tax & Strategic Business Decision Making . To Know More, Learn here or contact us at ankitgulgulia@gmail.com

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