GST Audit by Chartered accountant

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... GST Audit by Chartered accountant
Query (Issue) Started By: - Archna Gupta Dated:- 24-5-2018 Last Reply Date:- 26-5-2018 Goods and Services Tax - GST
Got 8 Replies
GST
Dear Experts Please reply to following queries: 1. Please clarify whether GST audit under section 35(5) is to be done registration wise or PAN no. wise. 2. Are forms GSTR-9 and GSTR-9C available? Reply By Alkesh Jan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... i: The Reply: Madam, In my point of view your query may be taken up with GST via twitter for early and reliable reply. Thanks Reply By YAGAY and SUN: The Reply: 1) It will depend i.e. Section says Turnover but Rules says Aggregate Turnover. However in our view it is Registration wise. 2) Currently both Forms are not available. May be make available by next month. Reply By DR.MARIAPPAN GOVIN .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... DARAJAN: The Reply: We have to wait for this Reply By KASTURI SETHI: The Reply: It is registration wise. Act prevails over Rules. Reply By YAGAY and SUN: The Reply: We are in agreement with Kasturi Sir. Reply By Archna Gupta: The Reply: But if audit is to be done on registration wise, that means we have to do audit of registered place of the state from where the turnover exceeds 2 crores .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and if this is the case then it will be compulsory for the assessee to maintain separate books of accounts for each state. If any assessee has more than one registration in single state then separate books for each registration in a state. What if the assessee is not maintaining separate books of accounts? Reply By YAGAY and SUN: The Reply: There is a specific provision for maintaining the s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eparate books of account GSTIN wise in GST Laws. Reply By Archna Gupta: The Reply: please quote the section.
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X