Advanced course on GST Audit, Online classes & certification course by our CA Expert.
GST Course Online involves the examination of records, returns, and alternative documents maintained by a GST registered person. GST Audit conjointly ensures the correctness of turnover declared; taxes paid, refund claimed, input tax credit availed, and assesses alternative such compliances underneath GST Certification course Act to be checked by a certified skilled.
GST is a trust-based taxation regime whereby a payer is needed to self-assess his liabilities, pay taxes, and file returns. Thus, to confirm whether or not the payer has properly self-assessed his liabilities a strong audit mechanism is a must. Numerous measures area unit taken by the govt. for correct implementation of GST and audit is one in each of them.
✅ Assessment under GST
✅ GST Audit by Tax Authorities and Special Audit
Audit by GST Tax Authorities:
General Audit: The commissioner or on his orders an officer could conduct an audit of any registered dealer.
Special Audit: The department could conduct a special audit due to the quality of the case and considering the interest of revenue. The CA or a CMA is going to be appointed to conduct the audit.
To upskill your knowledge join academy tax4wealth's online accounting courses with complete practical training.
✅ Certificate of participation
✅ The study material will be in PPT format
✅ FAQ: we will answer your all question on telegram
Self-assessment Provisional assessment Scrutiny of returns Assessment of non-filers of return
AUDIT BY TAX AUTHORITIES INSPECTION OR FAIT ACCOMPLI SPECIAL AUDIT METHODS AND SCOPE OF AUDITS