Departmental Auditor would be looking forward to these things while Scrutiny of other documents during audit. II. Scrutiny of other documents 1) INVOIC...
Departmental Auditor would be looking forward to these things while checking Admissibility of Input tax credit during audit. III. Admissibility of Input Tax Credit?
Departmental Auditor would be looking forward to Rate of Tax, Classification of Supplies, Value and Place of Supply, Anti-Profiteering Rules, Return Scrutiny and OTHER CHECKS while doing audit. IV. Applicability of correct rate of tax i. In light of many frequent changes in rates of ...
Section 144 of CGST Act, 2017 read with Section 145 of CGST Act, 2017 governs the provisions for Presumption as to documents in certain cases & Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.1. What shall be presumed as t...
Section 120 of CGST Act, 2017 read with Section 121 of CGST Act, 2017 governs the provisions for Appeal not to be filed in certain cases & Non-appealable decisions and orders. 1. What are the guidelines relating to filing of appeals by Department?? As per Section 120 of CGST Act, 20...
Sub Section (1) of Section 49A & Section 49B of CGST Act, 2017 read with Rule 88A of CGST Rules, 2017 governs the provision for Utilisation of input tax credit subject to certain conditions & Order of utilization of input tax credit. Rule 88 of CGST Rules, 2017 governs the provision for
