GST AUDIT(ಜಿ ಎಸ್ ಟ್ ಆಡಿಟ್ ಮುಖ್ಯ ಅಂಶಗಳು) -Important points

Are you ready for GST Audit?. There are few important points to be looked at with a view to be compliant for GST Audit.Here are those crucial points we should focus on.
1)EVERY BILLS DN CN RULE REFUND VOUCHERS ETC. COMPLIANCE 46 TO 55
2)RULE 56 57 &58 ACCOUNTS AND RECORDS
3)PROFIT AND LOSS AND GSTR9 SHOULD BE MATCHED.
4)GSTR1 & 3B ALONG WITH GSTR9
5)CHANGE OF ADDRESS OF BRANCHES AND ADDITIONAL OF BUSINESS TO BE UPDATED.
6)INVOICES SIGNATORY SHOULD BE A IS REGD PERSON IN GST PORTAL
7)CROSS SUPPLY DEEMED SUPPLY WHETHER BILLED WITH CONSIDERATION? HEAD OFFICE TO BRANCH
8)EXPORT SUPPLY PROPERLY ACCOUNTED ? REFUND. FEMA REGULATIONS ERRONEOUS REFUND IF ANY
9)OUTWARD SUPPLY w.r.t TAX RATE HSN AND SAC VERIFIED ? MATCHING WITH GSTR9 TABL 9?
10)OUTWARD SUPPLY AS PER SECTION 15 ESPCIALLY RELATED PARTY TRANSACTIONS (RULE 28 AND 31)
11)ADVANCES ON ACCOUNT OF SUPPLY OF SERVICES WHETHER ACCOUNTED AND TAX PAID?
12)PLACE OF SUPPLY OF TRANSACTIONS TO DETERMINE INTRA OR INTER.(OTHER 77 WILL APPLY IF ITS SO WRONG TAX PAYMENT HAS TO BE REFUNDED AND CORRECT TO BE PAID AGAIN
13)CAPITAL GOODS (WHETHER PERSONAL USED VEHICLE ITC IS REVERSED IF ANY) SALEOF CAPITAL GOODS SECTION 18(6) COMPLIANCE
14)WHETHER RCM COMPLIANCE IS DONE ON 13 SERVICES including DIRECTOR’s REMUNERATION CIRCULAR RECENT AND OTHER SERVICES LIKE IMPORT OF SERVICE ETC.
15)ITC ON EXPENSES IN PROFIT AND LOSS ACCOUNT WHETHER ITS MATCHING WITH 9. ITC HAS TO BE MATCHED WITH PROFIT AND LOSS ACCOUNT.(SALARY ALSO SHOULD BE MATCHED TO CONFORM WITH ESI AND PF RECORD
16)WHETHER BLOCKED CREDIT 17(5), IF ANY IS REVERSED ?
17) IF YOU DONT PAY CREDITORS WITH IN 180 DAYS YOU NEED TO REVERSE ITC.
18) IF VALUE OF GOODS WRITTEN OFF, ITC SHOULD BE REVERSED.
19)EXEMPTED OR NON GST SUPPLY REVERSAL RULE 42 43
GOODS SENT ON JOBWORK SECTION 143 COMPLIANCE. DONE OR NOT.
20) INTEREST ON 3B LATE FILINGS HAS TO BE DONE U/S 50 NET LIABILITY GSTR9 9C
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