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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: Sanjay Malhotra
Publisher: Bloomsbury Publishing
ISBN: 9390252474
Category : Business & Economics
Languages : en
Pages : 350
Get Book
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: 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: 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:
Publisher: Bloomsbury Publishing
ISBN: 1780436777
Category : Law
Languages : en
Pages : 829
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Book Description
This truly indispensable book from Nexia International condenses the KEY rates, reliefs and tax facts from 80 regimes into one essential guide.It's an accessible and user-friendly first point of reference for accountants, tax advisers, policy-makers, investors looking at opportunities overseas and anyone considering living or working abroad.Each chapter covers a single jurisdiction and includes information on: - Legal Forms - Corporate Tax - Personal Tax - Withholding Taxes - Indirect TaxesEach country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands - Guernsey, Channel Islands - Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam.Previous edition ISBN: 9781780431277
Author:
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 0
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Book Description
Author: CA Madhukar Hiregange
Publisher: Bloomsbury Publishing
ISBN: 9354351905
Category : Law
Languages : en
Pages : 800
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Book Description
The fifth edition of this book has been written with a perspective to enable the taxpayers to ensure compliance with the applicable provisions of GST related to filing of annual returns and self-certified Form GSTR-9C. The vast experience of the four authors totaling about one hundred years in consulting, adjudicating, judging and implementation of indirect taxes would immensely help the professionals implement GST provisions and conduct of audit in an easier way while providing value to their clients/employers. The book is divided into 6 parts as follows: Part 1 – Overview of GST law and insights on good accounting practices, record maintenance and documentation to facilitate returns filing, reconciliation and professional opportunities from the perspective of GST Audit. Part 2 – Background of the Annual returns, role of professionals and a detailed clause by clause analysis with Practical FAQ's for filing the Annual Returns in Form GSTR 9. Part 3 - Background of the GST Audit, role of professionals and a detailed clause by clause analysis with practical FAQ's for filing the Reconciliation statement in Form GSTR 9C. Part 4 – Checklists, formats, ICQ's, templates and practical methodology of conducting GST Audit [verification of documents/transactions after evaluation of internal control, reconciliations with tips to mitigate demand, common errors to avoid. Part 5 – Customs Audit, year-end action points for taxpayers, other GST certifications and Departmental Audit and some useful decisions. Part 6 - Appendices containing the gist of important notifications, guidance notes, standards, forms of audit under GST, and important templates for ready reference of professionals. KEY FEATURES Includes practical tables giving Step by Step approach with internal control questionnaires, checklists, templates, Good accounting practices, review program and reconciliation statements for: –Filing annual return with checklist and enabling formats –Audit certification Detailed analysis of reporting comments, remarks and qualifications in Part B of GSTR 9C along with exhaustive list of sample observations, remarks to be reported which would be relevant till FY 2019-20 Detailed discussion on various other key reconciliations including ITC, outward supplies, etc. Extensive list of common errors to be avoided in GST while doing preparation for audit. Coverage of key reconciliations viz., GSTR 2A to 3B, GSTR 1 to 3B, etc. Extensive discussion on professional approach to GST audit using the internal control questionnaire and sample audit program for enabling taxpayers in filing GSTR 9C form. Insights on key year-end activities & relationship between GSTR 1, GSTR 3B & GSTR 9. Covering important tools/techniques for optimization of tax, ITC, year-end actions, and some decisions in favour of taxpayers to avoid future disputes and adding value. Visit http://bit.ly/GSTAudit for updates and information.
Author: CCH Asia
Publisher:
ISBN: 9789814446143
Category : Sales tax
Languages : en
Pages : 460
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Book Description
Author: CA Madhukar Hiregange
Publisher: Bloomsbury Publishing
ISBN: 9390077761
Category : Business & Economics
Languages : en
Pages : 434
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Book Description
The purpose of this book is to enable the taxable person to understand the applicability and impact of GST provisions with respect to the Textile Industry. The comprehensive and in-depth practical knowledge of the three authors would help in the implementation of the provisions in an easy manner. This book is divided into eight parts as follows: Part 1 - Introduction and Overview Part 2 - GST impact analysis on relevant sectors: Manufacturers and Traders, Service Providers, Job workers and other supplies. Part 3 - Conceptual law containing classification, ITC, valuation, place of supply, reverse charge and transitional provisions. Part 4 - Procedural law containing registration, payment, returns, refunds, assessment, audit, advance ruling, appeals, penalties, demands etc. Part 5 – Import and export containing SEZ supplies and FTP incentives. Part 6 – Disputes mitigation and department actions, [focussing on prevention of possible disputes & their resolution]. Part 7 - Tax planning and professional services. Part 8 – Miscellaneous containing FAQs and filled forms.
Author: Dr. H.C. Mehrotra, Prof. V.P. Agarwal
Publisher: Sahitya Bhawan Publications
ISBN:
Category : Business & Economics
Languages : en
Pages : 348
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Book Description
About the Goods and Services Tax (G.S.T) Book: • The law stated in the book is as amended upto October, 2022 • Amendments in GST made by the Finance Act, 2022 have been duly incorporated in the book. • Most authentic, up-to-date and comprehensive text book on GST. • The book covers all topics of the syllabi of various universities for undergraduate and postgraduate courses. • In the present revised edition almost all the chapters have been thoroughly revised and updated. • At the end of each chapter large number of MCQ and Short Questions with Ans. have been given which enable students to learn faster. This unique feature will serve as the backbone in understanding the whole chapter. • Law relating to GST has been discussed thoroughly in easy language and in lucid style. • Every chapter contains complete explanation of the topic with suitable examples and, where necessary, followed by graded solved illustrations and questions for practice with Ans.
Author: Clarence Byrd
Publisher: Prentice Hall
ISBN: 9780132147521
Category : Income tax
Languages : en
Pages : 1172
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Book Description
Written in an accessible style, this text assumes that the student has no previous education in taxation. Byrd & Chen's Canadian Tax Principles, 2010-2011 Edition, can be used with or without other source materials (this includes the Income Tax Act, Information Circulars, Interpretation Bulletins, and other official materials). The Income Tax Act is referenced in the text where appropriate for further independent study. Students should be able to solve all of the end-of-chapter problems by relying solely on the text as a reference. The text and problem materials are comprehensive of the syllabus requirements of the CGAs, CAs, and CMAs. For your convenience, the text material is now presented in two separate volumes.
