GST Audit & Annual Return

In Synchronization with GST Annual Returns (GSTR 9 & 9A) and Audit (GSTR 9C) as available on GST Portal | For Financial Year 2018-19
  • Author : Aditya Singhania  
  • Edition : 7th Edition 2020
  • Date of Publication : September 2020
  • ISBN No.: 9789390128433
  • Binding : Paperback
  • No. Of Pages : 832
  • Weight (Kgs) : 0.87
INR 1795 | USD 45
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This book provides a complete guide on the filing of ‘GST Annual Return and Reconciliation Statement in GST Audit’. The book explains the details to be filed in each part of the forms in a simplified manner along with screenshots of GST Portal. This book helps the professionals in cross-referencing sections-rules-forms, ascertaining all the key changes, which are listed as follows:

·   Applicability of changes taken place through Finance Act, 2019

·   Notifications issued during F.Y. 2018-19

·   Circulars issued till F.Y. 2018-19, along with relevant annexures

·   Caution Points for F.Y. 2018-19

This book serves as a ready reference for all professionals like Chartered Accountants and their Articles, Company Secretaries, Cost Accountants, Advocates in handling Audit and Annual Return Assignments. 


The Present Publication is the 7th Edition & it is updated till 20th August 2020, authored by Aditya Singhania, with the following noteworthy features:

·   The book is divided into three divisions namely:

o   Division 1 – GSTR 9

o   Division 2 – GSTR 9A

o   Division 3 – GSTR 9C

·   The chapters in the book have been divided based on the said forms i.e. each Part of the forms has been dealt with in separate Chapters, making it easy for the professional to quickly refer the relevant part for better insight

·    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 have been incorporated in the relevant table to track the changes that has taken place from time to time

·   This book includes explanation of the law and commentary in each Chapter along-with relevant case laws in order to ascertain the impact in annual returns and audit for FY 2018-19.

·   Since this is the 2nd year for which GSTR 9 and GSTR 9C needs to be furnished, therefore, there are several transactions whose impacts run across FY 2017-18, FY 2018-19 and FY 2019-20 for which a separate Chapter has been incorporated.

·    Other key features are enumerated here-in-below:

GST Audit Report:

o   Clause-wise detailed analysis

o   Action to be taken for each clause

o   Areas of concern

o   How to do reconciliations in GSTR 9C

o   Checkpoints while doing GST Audit

o   Clause-wise relaxation

o   Explanation using practical examples

o   Interlinks with Audited Annual Financial Statements

o   Explanation using screenshots of GSTR 9C

o   Spillover effects

GST Annual Return:

o   Table-wise detailed discussion

o   Interlinking of GSTR 1, 3B, 4, ITC Forms

o   How to report details in GSTR 9 in Table Form

o   Practical scenarios in a tabular presentation

o   Explanation using screenshots of GSTR 9 and 9A

o   Table-wise options

o   Spillover effects

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