GST Audit Handbook Government Perspective

995.00

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Description

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.

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

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