- Filing returns: Compliance regarding timing of filing returns and implication of delay
- Interest and Penalty: Computation of interest and penalty in case of delays in tax payment
- Place and time of supply: Determination of the place and time of supply of goods and services under GST law
- Notifications and circulars: Identification of applicable notifications and circulars to the business of client
- Annual Return: Filing of Annual Return in Form9C and other statements of particulars as mandated within due date.
The GST law requires audit of the monthly compliances by way of an audit attached to the Annual Return. It is critical to for the taxpayers to start focusing on the audit of compliances under GST law and input and output reconciliations form a critical part of the GST audit certification. The audit of Annual return (also known as GST audit) lays the foundation for the first external verification/ assessment under the GST law.
We, at VJM & Associates LLP believe in offering qualitative value added services encompassing a comprehensive review of all GST records along with our recommendations on strengthening internal controls for appropriate data entry, data recording, data analysis and data requirements for compliance.