GST Annual Returns and Reconciliation Statement By CA Manoj Kumar Goyal 1st Edition Sep 2025

GST Annual Returns and Reconciliation Statement By CA Manoj Kumar Goyal 1st Edition Sep 2025

GST Annual Returns and Reconciliation Statement By CA Manoj Kumar Goyal 1st Edition Sep 2025

Contents

1. Basic Concepts
2. Time, place and Value of Supply
3. Registration – Requirements & Compliances
4. Levy and Exemption from Tax
5. Invoicing & Debit/Credit Notes
6. Returns
7. Payment of Tax
8. Input Tax Credits
9. Refunds
10. Maintenance of accounts & Period of retention
11. Assessment
12. Audit
13. Demands and Recoveries
14. Inspection search, seizure and arrest
15. Offences and penalties
16. Liability to pay in Certain cases
17. Miscellaneous Provision
18. The IGST Act, 2017
19. Introduction to Annual Returns
20. Annual Return Forms
21. Role of Assessees and professionals in Filling Annual Return
22. 360 Degree Analysis of Annual Return ( GSTR-9 )
23. 360-Degree Analysis of GSTR-9C
24. Steps in Filling of GSTR-9
25. Steps in Filling of GSTR-9C
26. Precautions for Taxpayers While Filling GSTR-9
27. Departmental Audit Checklist for GSTR-9
28. Compliance by “ Taxpayer” While Preparing & Submitting GSTR-9C
29. Departmental Audit Checks for Verification of GSTR-9C
30. Checklist for Annual returns for professionals
31. FAQ”s on from GSTR-9
32. FAQ”s on from GSTR-9C
33. GST Advisory

About the author

CA. Manoj Kumar Goyal is a fellow member of the Institute of Chartered Accountants of India ICAT). He is a dedicated professional with nore than two decades of post qualification experience across multifarious industry spectrums. Manoj is currently working as Managing Partner with MS RHMS & Company, Chartered Acountants. He is an excellent communicator with demonstrated capabilities in negotiating with various authorities. After serving various reputed Indian and Multinational organizations, he is completely devoted to the field of Indirect Taxation. Manoj has authored handful of articles on different topics and books on GST. He is an approved faculty on GST listed by Indirect Taxes Committee of the ICAL He is also accredited trainer On GST by NACIN (National a Academy of Customs, Indirect Taxes and Narcotics). He has also served as Convener of Trans Hindon CPE Study Circle of CIRC of the ICAI.