Books Authors Publishers

GST Annual Return & Reconciliation

[Available]

₹995

Author(s)

Vivek Laddha , Pooja Patwari , Shailendra Saxena

Publisher

Taxmann Publications Pvt Ltd.

ISBN

9789392211683

Edition

4th Edition

Pages | Format

440 | Paperback

Approx. Product Size

0.490

The Present Publication is the 4th Edition, authored by Vivek Laddha, Shailendra Saxena & Pooja Patwari, updated till 12th October 2021 & amended by the CGST (Sixth Amendment) Rules 2021, with the following noteworthy features:

[40+ Case Studies] on GSTR 9
[50+ Advanced FAQs] on Annual Return
[Item-wise Cross Examination] of Financial Statements
[Eligibility Issues] in Compilation Engagement for Professionals
[Ready Steps for Preparing GSTR 9 & 9C]
[Maintenance of Accounts & Records]
[Compliance of Anti-Profiteering Clause]
[Walkthrough for Professionals] for GSTR 9 & 9C
[Formats] for the following, in line with SA-4410 issued by the ICAI along with the applicable clauses of the Code of Ethics

Acceptance Letter & Management Responsibility for Compilation Engagement
Appointment Letter for Compilation Engagement and Compilation Report

[Check List] for Outward & Inward Supply
[Linking AS & Ind AS] with GST Provisions

Chapter No	Chapter name
Chapter 1	List of Governing Provisions
Chapter 2	Legal Consequences of wrong filing/non-filing of GSTR-9 & GSTR-9C
Chapter 3	Annual Return and Reconciliation Statement: Fortune Maker of Registered Person
Chapter 4	Case Study on Outward Supply in GSTR 9
Chapter 5	Case Study on Inward Supply in GSTR 9
Chapter 6	Opportunities for Professionals in Indirect Taxes
Chapter 7	Eligibility issues for professionals
Chapter 8	Summon to professionals and duty in GST Laws
Chapter 9	Professional Fee: Annual Return and Reconciliation
Chapter 10	Walkthrough for professionals to perform GSTR 9/9A/9C
Chapter 11	Annual Accounts v. Annual Returns v. Reconciliation Statement
Chapter 12	Applicability of Annual Return and GSTR 9C (Year wise comparison)
Chapter 13	Turnover: A Ticklish Sound in GST Regime
Chapter 14	Journal Entries under GST Environment
Chapter 15	Issues in Accounting w.r.t. GST
Chapter 16	Looking at Financial Statements for GST Annual Return and Reconciliation Statement
Chapter 17	Segments of Annual Return - GSTR 9 (Regular Scheme)
Chapter 18	Your Steps for preparing GSTR 9
Chapter 19	Advanced FAQs on Annual Return
Chapter 20	Basics of Annual Return with Practical Issues
Chapter 21	Part I of GSTR 9: Basic Details
Chapter 22	Part II of GSTR 9: Details of outward and inward supplies declared during the financial year
Chapter 23	Part III of GSTR 9: Details of ITC for the financial year
Chapter 24	Part IV (Form 9): Details of tax paid as declared in returns filed during the financial year
Chapter 25	Part V: Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period
Chapter 26	Part VI: Other Information
Chapter 27	Segments of Annual Return (Composition Scheme)
Chapter 28	GSTR-9A: Is it really applicable and basics of annual return (Composition) with practical issues
Chapter 29	Part I of GSTR-9A: Basic Details
Chapter 30	Part II of Form 9A: Details of outward and inward supplies declared in returns filed during the financial year
Chapter 31	Part III: Details of tax paid as declared in returns filed during the financial year
Chapter 32	Part IV: Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto the
Chapter 33	Point V: Other Information
Chapter 34	Segments of Form GSTR-9C
Chapter 35	Your steps for preparing GSTR-9C
Chapter 36	Basics of Reconciliation Statement with practical issues
Chapter 37	Part I of Reconciliation Statement: Basic Details
Chapter 38	Part II of Reconciliation Statement: Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR-9)
Chapter 39	Part III: Reconciliation of tax paid
Chapter 40	Part IV: Input Tax Credit (ITC)
Chapter 41	Part V: Additional liability due to non-reconciliation
Chapter 42	Accounts and Records
Chapter 43	Compliance of Anti-Profiteering Clause