Taxmann's GST Annual Return & Reconciliation – Featuring Clause-By-Clause Analysis | Practical Filing Steps | Case Studies | FAQs | Compliance Checklists for GSTR-9 | GSTR-9A | GSTR-9C PDF Download
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Author: Adv. Vivek Laddha
Publisher: Taxmann Publications Private Limited
ISBN: 9364559347
Category : Law
Languages : en
Pages : 21
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Book Description
The book is a comprehensive guide focused on simplifying the filing and reconciliation process of GSTR-9, GSTR-9A, and GSTR-9C for registered taxpayers and professionals. It provides a clause-by-clause analysis of these forms, offers practical steps for accurate filing, and includes more than 40 case studies and 50+ advanced FAQs to address common and complex issues. The book also incorporates the latest amendments, updates, and official clarifications to ensure compliance with GST regulations. Additionally, it features checklists for compliance on outward and inward supplies, providing a complete toolset for those involved in preparing and filing GST annual returns and reconciliations. This book is helpful for GST practitioners, tax consultants, businesses, registered taxpayers, chartered accountants, and legal professionals involved in GST return preparation, reconciliation, and compliance. The Present Publication is the 7th Edition, amended by the Finance (No. 2) Act 2024. It also covers the recommendations of the 54th GST Council Meeting and is authored by Adv. Vivek Laddha, Dr Shailendra Saxena & CA. Pooja Patwari, with the following noteworthy features: • [Clause-by-Clause Analysis] The book breaks down the complexities of Forms GSTR-9, GSTR-9A, and GSTR-9C, providing a detailed clause-by-clause explanation. This enables users to understand the nuances of each form, ensuring error-free filing • [Practical Filing Steps] The inclusion of ready steps for filing GSTR-9 and GSTR-9C equips professionals with actionable insights into the preparation process • [Case Studies and FAQs] More than 40 real-world case studies on GSTR-9 provide practical scenarios that readers can relate to, helping them understand potential challenges. Additionally, 50+ advanced FAQs address complex queries related to annual return • [Comprehensive Checklists] The book provides a detailed compliance checklist covering outward and inward supplies. This checklist serves as a quick reference for registered persons, professionals, and technical experts, ensuring all necessary checks are performed before filing • [Updated with Latest Amendments] Reflecting the latest changes in GST laws, the book incorporates amendments made by Notification No. 12/2024-CT, dated 10-07-2024, and updates relating to GSTR-3B, Rule-37A, and other regulatory developments. References to Press Releases and official clarifications ensure that readers are up-to-date with the latest procedural requirements, clarifying areas of ambiguity in GST return filing. • [Practical Tools] o Locator for Quick Reference – A special feature of this book is its topic locator, which enables readers to quickly reference key elements of GSTR-9, GSTR-9A, and GSTR-9C preparation, saving time and ensuring accuracy o Case Studies on Outward and Inward Supplies – Separate chapters dedicated to case studies on outward and inward supplies help readers understand how to manage data when preparing annual returns for FY 2022-23 and its declaration in the returns of FY 2023-24 o Bare Laws, Forms, and Clarifications – The book includes the text of relevant laws, formats of forms, and clarifications issued by the GST Network and other regulatory bodies, ensuring professionals have access to all the legal resources required for compliance The book covers a wide array of topics critical for understanding and complying with the GST annual return and reconciliation process, including: • Legal Consequences of Wrong Filing o The book discusses the potential legal repercussions of incorrect or delayed filings, providing insights into mitigating these risks • Annual Accounts vs. Annual Return vs Reconciliation Statement o A clear comparison between these important components helps professionals understand how to reconcile financial data with GST returns • Turnover in the GST Regime o Special attention is given to the concept of turnover, a critical factor in determining the applicability of GSTR-9 and GSTR-9C • Impact of Data from Previous and Current Financial Years o The book exhaustively covers the impact of data from FY 2022-23 declared in the return for FY 2023-24 and the impact of FY 2023-24 declared in FY 2024-25. This detailed analysis assists professionals in managing adjustments and reconciling multi-year data effectively • Advanced Topics o New chapters address key considerations for preparing the annual return and reconciliation for FY 2023-24, including an updated locator that helps users navigate the book efficiently
Author: Adv. Vivek Laddha
Publisher: Taxmann Publications Private Limited
ISBN: 9364559347
Category : Law
Languages : en
Pages : 21
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Book Description
The book is a comprehensive guide focused on simplifying the filing and reconciliation process of GSTR-9, GSTR-9A, and GSTR-9C for registered taxpayers and professionals. It provides a clause-by-clause analysis of these forms, offers practical steps for accurate filing, and includes more than 40 case studies and 50+ advanced FAQs to address common and complex issues. The book also incorporates the latest amendments, updates, and official clarifications to ensure compliance with GST regulations. Additionally, it features checklists for compliance on outward and inward supplies, providing a complete toolset for those involved in preparing and filing GST annual returns and reconciliations. This book is helpful for GST practitioners, tax consultants, businesses, registered taxpayers, chartered accountants, and legal professionals involved in GST return preparation, reconciliation, and compliance. The Present Publication is the 7th Edition, amended by the Finance (No. 2) Act 2024. It also covers the recommendations of the 54th GST Council Meeting and is authored by Adv. Vivek Laddha, Dr Shailendra Saxena & CA. Pooja Patwari, with the following noteworthy features: • [Clause-by-Clause Analysis] The book breaks down the complexities of Forms GSTR-9, GSTR-9A, and GSTR-9C, providing a detailed clause-by-clause explanation. This enables users to understand the nuances of each form, ensuring error-free filing • [Practical Filing Steps] The inclusion of ready steps for filing GSTR-9 and GSTR-9C equips professionals with actionable insights into the preparation process • [Case Studies and FAQs] More than 40 real-world case studies on GSTR-9 provide practical scenarios that readers can relate to, helping them understand potential challenges. Additionally, 50+ advanced FAQs address complex queries related to annual return • [Comprehensive Checklists] The book provides a detailed compliance checklist covering outward and inward supplies. This checklist serves as a quick reference for registered persons, professionals, and technical experts, ensuring all necessary checks are performed before filing • [Updated with Latest Amendments] Reflecting the latest changes in GST laws, the book incorporates amendments made by Notification No. 12/2024-CT, dated 10-07-2024, and updates relating to GSTR-3B, Rule-37A, and other regulatory developments. References to Press Releases and official clarifications ensure that readers are up-to-date with the latest procedural requirements, clarifying areas of ambiguity in GST return filing. • [Practical Tools] o Locator for Quick Reference – A special feature of this book is its topic locator, which enables readers to quickly reference key elements of GSTR-9, GSTR-9A, and GSTR-9C preparation, saving time and ensuring accuracy o Case Studies on Outward and Inward Supplies – Separate chapters dedicated to case studies on outward and inward supplies help readers understand how to manage data when preparing annual returns for FY 2022-23 and its declaration in the returns of FY 2023-24 o Bare Laws, Forms, and Clarifications – The book includes the text of relevant laws, formats of forms, and clarifications issued by the GST Network and other regulatory bodies, ensuring professionals have access to all the legal resources required for compliance The book covers a wide array of topics critical for understanding and complying with the GST annual return and reconciliation process, including: • Legal Consequences of Wrong Filing o The book discusses the potential legal repercussions of incorrect or delayed filings, providing insights into mitigating these risks • Annual Accounts vs. Annual Return vs Reconciliation Statement o A clear comparison between these important components helps professionals understand how to reconcile financial data with GST returns • Turnover in the GST Regime o Special attention is given to the concept of turnover, a critical factor in determining the applicability of GSTR-9 and GSTR-9C • Impact of Data from Previous and Current Financial Years o The book exhaustively covers the impact of data from FY 2022-23 declared in the return for FY 2023-24 and the impact of FY 2023-24 declared in FY 2024-25. This detailed analysis assists professionals in managing adjustments and reconciling multi-year data effectively • Advanced Topics o New chapters address key considerations for preparing the annual return and reconciliation for FY 2023-24, including an updated locator that helps users navigate the book efficiently
Author: Shailendra Kadre
Publisher: McGraw Hill Professional
ISBN: 1260462307
Category : Technology & Engineering
Languages : en
Pages : 556
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Book Description
Understand the principles and practices of machine learning and deep learning This hands-on guide lays out machine learning and deep learning techniques and technologies in a style that is approachable, using just the basic math required. Written by a pair of experts in the field, Machine Learning and Deep Learning Using Python and TensorFlow contains case studies in several industries, including banking, insurance, e-commerce, retail, and healthcare. The book shows how to utilize machine learning and deep learning functions in today’s smart devices and apps. You will get download links for datasets, code, and sample projects referred to in the text. Coverage includes: Machine learning and deep learning concepts Python programming and statistics fundamentals Regression and logistic regression Decision trees Model selection and cross-validation Cluster analysis Random forests and boosting Artificial neural networks TensorFlow and Keras Deep learning hyperparameters Convolutional neural networks Recurrent neural networks and long short-term memory
Author: CA Madhukar Hiregange
Publisher: Bloomsbury Publishing
ISBN: 9354351263
Category : Law
Languages : en
Pages : 394
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Book Description
About the Book This book supplements and expands the concepts, guidelines, principles, details and working methods in the GST Audit Manual published by the government wherever it was felt that there is a need. This book is divided into 12 chapters as follows: Chapter 1: Overview of GST Law Chapter 2: Objectives, principles and statutory provisions of department audit Chapter 3: Selection of taxpayers for audit Chapter 4: Preliminary work – Before allocation of audit Chapter 5: Preparation for audit with the help of available and collected data and desk review Chapter 6: Audit verification – conduct of audit Chapter 7: Audit report and follow up Chapter 8: How to Read Financial Reports/Statements Chapter 9: Relevant Accounting Standards for the purpose of auditors Chapter 10: Important decisions relevant for audit Chapter 11: Common errors Chapter 12: Modus operandi of frauds and detection of GST frauds KEY FEATURES Includes drafts of letters to tax payers. Contains detailed internal evaluation questionnaire. Samples of walk through, audit plan, tables for trend and ratio analysis. Details of verification work in the office before audit and during audit. Covers latest case laws relating to audit and GST issues. Contains guidance on 'How to read financial reports?' Discussion of relevant Accounting Standards.
Author: Sanjay Malhotra
Publisher: Bloomsbury Publishing
ISBN: 9390252474
Category : Business & Economics
Languages : en
Pages : 350
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Book Description
About the Book This book has been written with the twin goals of making the tax-payers aware about the compliances required for smooth conduct of GST audit of their business operations as well as to educate the tax auditors so as to enable them to conduct the audit in a fair, transparent and impartial way to ensure compliance of GST law as well as to prevent and plug in the leakage of revenue well in time. The book discusses the practical aspects which an auditor should concentrate on while doing GST audit and where the taxpayers need to be more careful and vigilant. The audit process has been explained from inception i.e. selection of taxpayer and intimation of conducting GST audit right upto the conclusion of the same. The knowledge of accounts is pre-requisite for the departmental officers who otherwise have diverse academic backgrounds. A separate chapter on accounting has been written not only to acquaint them with the elementary accounting process but also to provide further authentic resources to those interested in enhancing their accounting skills. The auditors must perform their duties with utmost sincerity, integrity and diligence; therefore, guidelines about overall conduct of the auditors have been included following which they will manifest the best professional ethics. Key Features Analysis of GST Audit Process, Annual Returns (Form GSTR-9), Reconciliation Statement (GSTR-9C), Assessments under GST. Includes GSTAM-2019 issued by CBIC with specific reference to checks to be undertaken during GST Audit. Comprehensive guidance for conducting different types of audits under GST Act. Includes practical tables giving Step-by-Step approach with Internal control questionnaires. Detailed discussions on Key Reconciliation Statements including ITC, outward supplies etc. Dedicated chapter on analysis of GST returns, giving itemized compliance requirement by the taxpayers as well as points for checks by the departmental auditors. Explains key auditing and accounting terms relevant to GST.
Author: Kaza Subrahmanyam & T.N.C. Rajagopalan
Publisher: Taxmann Publications Private Limited
ISBN: 939159638X
Category : Law
Languages : en
Pages : 39
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Book Description
GST Exports-Imports & Deemed Exports is a harmonious blend of the following laws: · GST · Customs · Foreign Trade Policy · Allied Laws This book aims to consolidate & explain different provisions of the law and subsequent procedural changes such as Notifications, Circulars, Instructions and Trade Notices issued by CBIC and DGFT, along with relevant Advance Rulings with regards to Imports, Exports, Deemed Exports under different laws. This book is intended to help the trade and industry dealing with exports, imports and deemed exports for compliance with the legal requirements and avail the benefits under various provisions of the Foreign Trade Policy, Customs and GST laws with better understanding and appreciation of the intricacies. The Present Publication is the 2nd Edition, authored by Kaza Subrahmanyam & T.N.C. Rajagopalan, with the following coverage: · [Conceptual Understanding of provisions of Imports and Exports] of Goods & Services · [Meaning of Zero Rated Supply along with Refunds] for Physical Exports and Deemed Exports under GST · [Treatment of supplies by and to EOU/SEZ unit or SEZ Developer/FTWZ] along with Special Exemptions/Concessions and procedural requirements · [Foreign Trade Policy] under GST The detailed contents of the book are as follows: · [Import of Goods under GST] The first chapter gives not only the relevant GST provisions but also the gist of the relevant provisions under the Customs and the Foreign Exchange Management laws and some relevant advance rulings · [Import of Services under GST] The second chapter presents a fair treatment on determining the place of supply. The FAQs of the CBIC and the gist of some relevant advance rulings are also given [Export of Goods under GST] The third chapter deals with the export of goods under the letter of undertaking without payment of IGST and export of goods on payment of IGST under refund claim highlighting various restrictions placed from time to time. It also deals with the relevant duty drawback provisions and refund of unutilized credit due to the export of goods under the letter of undertaking without payment of IGST. Export through merchant exporter is also dealt with in this chapter · [Export of Services under GST] The fourth chapter deals with the determination of place of supply of services, zero-rated supply that includes with the export of services under the letter of undertaking without payment of IGST and export of services on payment of IGST besides refund of unutilized credit due to export of services under the letter of undertaking without payment of IGST · [Deemed Exports under GST] The fifth chapter deals with Deemed Exports under GST, where refund of GST paid on specified supplies can be claimed by the supplier or recipient of the goods. Where necessary, the relevant provisions from the Foreign Trade Policy are also given along with the gist of some advance rulings · [Supplies To or By Special Economic Zone/Special Economic Zone Developer] The sixth Chapter deals with supplies to units or developers in a Special Economic Zone that are zero-rated and the related provisions for supplies under the letter of undertaking without payment of IGST and supplies on payment of IGST besides refund unutilized credit due to such supplies under the letter of undertaking without payment of IGST. It also deals with supplies by the units or developers in Special Economic Zones to the domestic tariff area · [Refund of GST for Physical Exports and Deemed Exports] The seventh chapter gives the procedures for getting the refunds and various instructions that deal with mismatches · [Foreign Trade Policy under GST] The eighth chapter deals with various schemes like duty exemption scheme, EPCG scheme, duty credit schemes under the export from India schemes and so on · [Integrated Goods and Services Tax Act 2017 (IGST) under Customs] The ninth chapter deals with various provisions under the Customs laws, duty drawback, trade facilitation measures such as paperless processing and so on · [IGST – Some Relevant Provisions] The tenth chapter deals with some relevant provisions of the IGST Act, 2017 that are relevant for understanding various aspects of exports, imports and deemed exports
Author: S. S. Gupta
Publisher:
ISBN: 9788171946280
Category :
Languages : en
Pages : 2615
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Book Description
ABOUT THE BOOK AS AMENDED BY FINANCE (NO.2) ACT 2009 & INCORPORATING NOTIFICATION ISSUED ON 31 ST AUGUST 2009 ON NEW SERVICES Volume I : *Basic Propositions *Exemptions *Export & Import of Services *Valuation of Taxable Services *Advertising Agency's Services to Outdoor Caterer's Services Volume II: *Packaging Activity Services to Works Contract Services *Registration/Payment of Tax/Returns, etc. *CENVAT Credit *Reckoner of Services Liable to Tax
Author: Shailendra Jain
Publisher:
ISBN: 9788126555949
Category :
Languages : en
Pages : 776
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Book Description
Author: Sanjay Malhotra
Publisher: Bloomsbury Publishing
ISBN: 9390176743
Category : Business & Economics
Languages : en
Pages : 1000
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Book Description
About the Book This book has been written with the twin goals of making the tax-payers aware about the compliances required for smooth conduct of GST audit of their business operations as well as to educate the tax auditors so as to enable them to conduct the audit in a fair, transparent and impartial way to ensure compliance of GST law as well as to prevent and plug in the leakage of revenue well in time. The book discusses the practical aspects which an auditor should concentrate on while doing GST audit and where the taxpayers need to be more careful and vigilant. The audit process has been explained from inception i.e. selection of taxpayer and intimation of conducting GST audit right upto the conclusion of the same. The knowledge of accounts is pre-requisite for the departmental officers who otherwise have diverse academic backgrounds. A separate chapter on accounting has been written not only to acquaint them with the elementary accounting process but also to provide further authentic resources to those interested in enhancing their accounting skills. The auditors must perform their duties with utmost sincerity, integrity and diligence; therefore, guidelines about overall conduct of the auditors have been included following which they will manifest the best professional ethics. Key Features · Analysis of GST Audit Process, Annual Returns (Form GSTR-9), Reconciliation Statement (GSTR-9C), Assessments under GST. · Includes GSTAM-2019 issued by CBIC with specific reference to checks to be undertaken during GST Audit. · Comprehensive guidance for conducting different types of audits under GST Act. · Includes practical tables giving Step-by-Step approach with Internal control questionnaires. · Detailed discussions on Key Reconciliation Statements including ITC, outward supplies etc. · Dedicated chapter on analysis of GST returns, giving itemized compliance requirement by the taxpayers as well as points for checks by the departmental auditors. · Explains key auditing and accounting terms relevant to GST.
Author: Aditya Singhania
Publisher: Taxmann Publications Private Limited
ISBN: 9390585813
Category : Law
Languages : en
Pages : 24
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Book Description
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 𝚘 Division 1: GSTR 9, 𝚘 Division 2: GSTR 9A, and 𝚘 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: 𝚘 Applicability of changes taken place through Finance Act 2019 & Finance Act, 2020 𝚘 Notifications issued during FY 2019-20 𝚘 Circulars issued till FY 2019-20, along-with relevant annexures • Also Available: 𝚘 [4th Edition] of Taxmann’s GST Practice Manual – Day to Day Practice Guide for Professionals • The contents of the book are as follows: • Division One – GST Annual Returns (GSTR-9) for Normal Taxpayers 𝚘 GST Annual Return – GSTR 9 𝚘 Part 1 of GSTR-9 [Basic Details] 𝚘 Part 2 of GSTR-9 [Details of outward and inward supplies made during the financial year] 𝚘 Part 3 of GSTR-9 [ Details of ITC for the financial year] 𝚘 Part 4 of GSTR-9 [Details of tax paid as declared in returns filed during the financial year] 𝚘 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 𝚘 date of filing of annual return of previous FY, whichever is earlier] 𝚘 Part 6 of GSTR-9 [Other Information] • Division Two – GST Annual Returns (GSTR-9A) for Composition Taxpayers 𝚘 GSTR-9A [GST Annual Return for Composition Supplier] • Division Three – GST Audit (GSTR-9C) 𝚘 GST Audit Report [GSTR-9C] 𝚘 Part A: Part I of GSTR-9C [Basic Details] 𝚘 Part A: Part II of GSTR-9C [Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR-9)] 𝚘 Part A: Part III of GSTR-9C [Reconciliation of Tax Paid] 𝚘 Part A: Part IV of GSTR-9C [Reconciliation of Input Tax Credit] 𝚘 Part A: Part V of GSTR-9C [Auditor’s recommendation on additional liability due to non-reconciliation] 𝚘 Part B of GSTR-9C [Certification] 𝚘 Spill over Effects
Author: OECD
Publisher: Org. for Economic Cooperation & Development
ISBN: 9789264272040
Category : Intangible property
Languages : en
Pages : 0
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Book Description
This paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
