Annexures

Chapters / List

1. Annexure 1: Notice for conducting audit.

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2. Annexure 2: Letter seeking mutual assistance

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3. Annexure 3: Questionnaire for auditee

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4. Annexure 4: List of documents/ statements and books of accounts to be produced for the purpose of audit.

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5. Annexure 5: Format of a sample Audit Plan

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6. Annexure 6: Final Audit Report (FAR)- FORM GST ADT 02

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7. Annexure 7: Format of status report to MCM

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8. Annexure 8: Check list for Key Points for supply and supply of goods or services or both

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9. Annexure 9: Levy of tax on Reverse Charge Mechanism (RCM)

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10. Annexure 10: Check list for Key points for value of supply and details of value of supply

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11. Annexure 11: Input Tax Credit 

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12. Annexure 12: Important Changes in GST Laws and Rates during 2017-18 & 2018-19

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13. Annexure 13: Due dates and extension of due dates of submission of various returns

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14. Annexure 14: Ratio Analysis & Trend Analysis

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15. Annexure 15: Study of Profit and Loss Account and Balance sheet

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16. Annexure 16: Indian Accounting Standard in the perspective of GST

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17. Annexure 17 : Recommendations for Model GST Audit Best Practices and Procedure as per the report of the sub-committee on ToR No. 1

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18. Annexure 18 :Composition and purpose of the Committee of Officers on GST Audit alongwith modified ToRs

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