GST Annual Returns and Reconciliation Statement By CA Manoj Kumar Goyal – 1st Edition Sep 2025

Description

Contents

1. Basic Concepts
2. Time, place and Value of Supply
3. Registration – Requirements & Compliances
4. Levy and Exemption from Tax
5. Invoicing & Debit/Credit Notes
6. Returns
7. Payment of Tax
8. Input Tax Credits
9. Refunds
10. Maintenance of accounts & Period of retention
11. Assessment
12. Audit
13. Demands and Recoveries
14. Inspection search, seizure and arrest
15. Offences and penalties
16. Liability to pay in Certain cases
17. Miscellaneous Provision
18. The IGST Act, 2017
19. Introduction to Annual Returns
20. Annual Return Forms
21. Role of Assessees and professionals in Filling Annual Return
22. 360 Degree Analysis of Annual Return ( GSTR-9 )
23. 360-Degree Analysis of GSTR-9C
24. Steps in Filling of GSTR-9
25. Steps in Filling of GSTR-9C
26. Precautions for Taxpayers While Filling GSTR-9
27. Departmental Audit Checklist for GSTR-9
28. Compliance by “ Taxpayer” While Preparing & Submitting GSTR-9C
29. Departmental Audit Checks for Verification of GSTR-9C
30. Checklist for Annual returns for professionals
31. FAQ”s on from GSTR-9
32. FAQ”s on from GSTR-9C
33. GST Advisory