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Tag: gst annual return
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GST Audit and Annual Return – 2018-19
[Sections 35(5), 65, 66 and 44 of the CGST Act, 2017 read with Rule 80, 101 and 102 of the CGST Rules, 2017] Introduction Audit under GST is the examination of records maintained by the taxable person to verify the correctness of information declared, taxes paid by him under the provisions of the Act. GST…
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GST Annual Return – GSTR- 9
GST returns comprises of two types of return – periodic and annual returns. Periodic returns are monthly or quarterly returns for reporting transactions during the month or quarter, while annual return is for reporting the summary of the periodic returns filed during a financial year. As the annual return is last return of the year…