NEW DIMENSIONS TO GST ANNUAL REPORT &
GST AUDIT
ICAI has published an article in 30th Tax Bulletin on New Dimensions to GST Annual Report and GST Audit Covering following topics
- GSTR Annual return & GST Audit provisions
- Alignment of Cost Records and GST records for quantitative data
- No of digits of HSN codes for reporting purposes:
- Whether records relating to manufacturing are required to be maintained in GST era
- ACCOUNTS AND RECORDS:
- Documents to be made available to the Audit Teams under GST
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