Covering ♦ Annual Return [GSTR-9 & GSTR-9A] • Clause-wise analysis • Action-points • Linkages with Monthly/Quarterly returns ♦ GST Audit • Appointment and Responsibilities of Auditor • Audit Approach • Audit Checklists ♦ Preparation of Reconciliation Statement [GSTR-9C] ♦ Relevant Extracts of GST Act/Rules/Forms | Also covering : ♦ Critical Analysis of ICAI Technical Guide on GST Audit & Annual Returns : October, 2018 Edition ♦ ICAI’s Draft of Various Certificates to be issued in GST ♦ ICAI’s Draft Handbook on Accounting Treatment under GST | |
