GUIDE TO GST AUDIT & ANNUAL RETURNS
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
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