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  • Taxmann's GST Audit & Annual Return by Aditya Singhania
Taxmann’s GST Audit and Annual Return – F.Y. 2019-20’ caters to handle the preparation and filing of GSTR 9, GSTR 9A/4 and GSTR 9C for FY 2019-20 which is currently supposed to be filed till 28th February 2021.

This book serves as a ready referencer for all the professionals like CA and their Articles, CS, CWA, Advocates, etc. in handling audit and annual return assignments.

The Present Publication is the 8th Edition, incorporating all amendments and updated till 24th January 2021, authored by Aditya Singhania, with the following noteworthy features:
  • The book has been divided into 3 Divisions namely

    Division 1: GSTR 9,
    Division 2: GSTR 9A, and
    Division 3: GSTR 9C

  • [Division based on Forms] The Chapters in each division has been divided based on the said forms i.e. each Part of the forms has been dealt with in separate Chapters, therefore, making it easy for the professional to quickly refer the relevant part for better insight
  • [Clause-wise/Table-wise Format of Presentation] Exhaustive tables with clear cross reference between GSTR 1, GSTR 3B, GSTR 4 vis-à-vis GSTR 9 and GSTR 9A has been made for easy pick-up of the data for furnishing return
  • Clarifications issued from time to time has been incorporated in the relevant table to track the changes that has taken place from time to time
  • This book includes explanation of law and a commentary in each Chapter along-with relevant case laws in order to ascertain the impact in annual returns and audit for FY 2019-20
  • [Explanation using practical examples] Since this is the 3rd year for which GSTR 9 and GSTR 9C needs to be furnished, therefore, there are several transactions whose impacts run across FY 2018-19 and FY 2019-20 for which a separate Chapter has been incorporated
  • [Quick Referencer of Sections, Rules & Forms] The unique portion of the book is ‘Quick Referencer for FY 2019-20’ which will help the professionals in cross referencing sections-rules-forms, ascertaining all the key changes like:
  •     - Applicability of changes taken place through Finance Act 2019 & Finance Act, 2020
  •     - Notifications issued during FY 2019-20
  •     - Circulars issued till FY 2019-20, along-with relevant annexures
The contents of the book are as follows:
Division One – GST Annual Returns (GSTR-9) for Normal Taxpayers

  •     GST Annual Return – GSTR 9
  •     Part 1 of GSTR-9 [Basic Details]
  •     Part 2 of GSTR-9 [Details of outward and inward supplies made during the financial year]
  •     Part 3 of GSTR-9 [ Details of ITC for the financial year]
  •     Part 4 of GSTR-9 [Details of tax paid as declared in returns filed during the financial year]
  •     Part 5 of GSTR-9 [Particulars of the transactions for the previous FY declared in returns of April to September of current FY or up to date of filing of annual return of previous FY, whichever is earlier]
  •     Part 6 of GSTR-9 [Other Information]
Division Two – GST Annual Returns (GSTR-9A) for Composition Taxpayers

  •     GSTR-9A [GST Annual Return for Composition Supplier]
Division Three – GST Audit (GSTR-9C)

  •     GST Audit Report [GSTR-9C]
  •     Part A: Part I of GSTR-9C [Basic Details]
  •     Part A: Part II of GSTR-9C [Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR-9)]
  •     Part A: Part III of GSTR-9C [Reconciliation of Tax Paid]
  •     Part A: Part IV of GSTR-9C [Reconciliation of Input Tax Credit]
  •     Part A: Part V of GSTR-9C [Auditor’s recommendation on additional liability due to non-reconciliation]
  •     Part B of GSTR-9C [Certification]
  •     Spill over Effects

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Taxmann's GST Audit & Annual Return by Aditya Singhania

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