PPT-1 GST Annual Returns & Audit Report

Returns under GST 2 FORM PARTICULARS DUE DATE APPLICABLE FOR GSTR1 Outward Supplies 11 th of the next month 31 st Oct 432018 Normal Taxpayer GSTR2 Inward Supplies. Industry. 8 May 2015. Taxes to be replaced by GST. Main Taxes to be replaced are:. Central taxes. Central excise duties and . Service tax along with all relevant cesses and surcharges. State taxes. State VAT. 7 Apr 2015. Taxes to be Replaced by GST. Main Taxes to be replaced are:. Central taxes. Central excise duties and . Service tax along with all relevant cesses and surcharges. State taxes. State VAT. Central sales tax and. A PRESENTATION. BY. CS HARSH CHAUHAN. ACCOUNTS OFFICER . BSNL. GST– . A BACKGROUND. GST see light of day after 13 years long journey since first coined by . Kelkar. Task Force in 2003. FM Chidambaram declared in 2006-07 Budget speech that GST will be applicable by 01/04/2010. Transactions. . . R. . S. Goyal. , Tax Consultant, Indore. Email. : . goyalrs@gmail.com. Present Scenario. . . After . the Supreme Court's Judgment K . Raheja. Development and Larsen & Toubro Limited’s case. Cracking the GST Code…. G – Getting . S – Simplified. T – Tax. Agenda:. Getting Familiar with GST. Impact on Dealers of Pesticides, Fertilizers & Agro. Planning for Future Business / Implementation Challenges. 2013-14. Welcome. The National Audit Office (NAO) . scrutinises public spending . for . Parliament. Our . public audit perspective helps Parliament . hold government to account. . and . improve public services. GST Annual Return and Audit . 12. th. October, 2018. All India VAT – Challenges . GST Audit – Legal Provisions. Contents of Form 9 and 9C. GST Audit – Approach . GST Audit . – Reconciliations. Statutory provisions, Broad/Other framework, Scope and Coverage with reference to ICAI Technical Guide. Date & Day. : . Saturday, 29. th. December, 2018. Venue. : ICAI . Bhawan. , . Giriraj. Audit under GST CA. T.N. Raghavendra Agenda 2 Karnataka State Chartered Accountants Association (R) @ Bengaluru 03/12/2018 Audit [Section 2(13)] Means examination of - Records Returns and Other documents GST Registration is compulsory for those businesses whose annual turnover crosses the threshold of Rs 40 Lacs.GST registration is mandatory for particular businesses such as Export and Import, E-commerce, Casual Dealers, and also the Market Place Aggregator. ICAI Kochi. Contents. Overview of GST on banks. GST issues in banking sector. Clarifications issued w.r.t banking sector. Audit perspective. Overview of GST on banks. Interest income – taxable supply but exempted under Notification 12/2017 dated 28.06.2017. GST . Awareness Campaign. Presentation Plan. 2. What . is GST?. ONE NATION: ONE TAX. Limitations of current Tax regime. Credit of Excise not allowed. Credit of CST Not . Available . (This should relate to interstate supply. An arrow can be shown from wholesaler in Maharashtra to retailer in Madhya Pradesh and show that credit of CST paid in . A PRESENTATION BY: . CMA. MIHIR TURAKHIA. B.Com. , FCMA, LL.B. DECODING THE IMPACT OF GST. TABLE OF CONTENTS. 2. .. IMPACT ON YOUR BUSINESS. . 1.. TAX STRUCTURE. 4. .. WAY FORWARD…. 3. .. SECTORAL IMPACT ANALYSIS. Confusion & Clarification. by CA. ABHIJIT KELKAR. WWW.abhijitkelkar.com. Background of Tax Audit Report. Under the Income Tax Act, 1961, every person carrying on business is required to get his accounts audited, if his total sales, turnover or...