TAXMANN GST Annual Return & Reconciliation Vivek Laddha , Shailendra Saxena , Pooja Patwari

GST Annual Return & Reconciliation covers comprehensive analysis in the form of Case Studies, Advanced FAQs, Step-by-Step Guides etc., on Forms 9, 9A & 9C, along with issues relating to Anti-profiteering & policy mismatch in GST & Accounting Standards.

This book will be helpful for GST Professionals engagement in advisory, compliance, and litigation services.

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

The contents of the book are as follows:

• List of Governing Provisions
• Legal Consequences of wrong filing/non-filing of GSTR-9 & GSTR-9C
• Annual Return and Reconciliation Statement: Fortune Maker of Registered Person
• Case Study on Outward Supply in GSTR 9
• Case Study on Inward Supply in GSTR 9
• Opportunities for Professionals in Indirect Taxes
• Eligibility issues for professionals
• Summon to professionals and duty in GST Laws
• Professional Fee: Annual Return and Reconciliation
• Walkthrough for professionals to perform GSTR 9/9A/9C
• Annual Accounts v. Annual Returns v. Reconciliation Statement
• Applicability of Annual Return and GSTR 9C (Year wise comparison)
• Turnover: A Ticklish Sound in GST Regime
• Journal Entries under GST Environment
• Issues in Accounting w.r.t. GST
• Looking at Financial Statements for GST Annual Return and Reconciliation Statement
• Segments of Annual Return – GSTR 9 (Regular Scheme)
• Your Steps for preparing GSTR 9
• Advanced FAQs on Annual Return
• Basics of Annual Return with Practical Issues
• Part I of GSTR 9: Basic Details
• Part II of GSTR 9: Details of outward and inward supplies declared during the financial year
• Part III of GSTR 9: Details of ITC for the financial year
• Part IV (Form 9): Details of tax paid as declared in returns filed during the financial year
• Part V: Particulars of the transactions for the financial year declared in returns of the next financial year till the specified period
• Part VI: Other Information
• Segments of Annual Return (Composition Scheme)
• GSTR-9A: Is it really applicable and basics of annual return (Composition) with practical issues
• Part I of GSTR-9A: Basic Details
• Part II of Form 9A: Details of outward and inward supplies declared in returns filed during the financial year
• Part III: Details of tax paid as declared in returns filed during the financial year
• Part IV: Particulars of the transactions for the previous FY declared in returns of April to September of current FY or upto the date of filing of annual return of previous FY, whichever is earlier
• Point V: Other Information
• Segments of Form GSTR-9C
• Your steps for preparing GSTR-9C
• Basics of Reconciliation Statement with practical issues
• Part I of Reconciliation Statement: Basic Details
• Part II of Reconciliation Statement: Reconciliation of turnover declared in audited Annual Financial Statement with turnover declared in Annual Return (GSTR-9)
• Part III: Reconciliation of tax paid
• Part IV: Input Tax Credit (ITC)
• Part V: Additional liability due to non-reconciliation
• Accounts and Records
• Compliance of Anti-Profiteering Clause

• PUBLISHER –  TAXMANN
• DATE OF PUBLICATION-  OCTOBER 2021
• EDITION-  4TH EDITION
• ISBN NO-  9789392211683
• NO. OF PAGES- 440