06 December 2022

List of Documents, records and accounts to be maintained under GST along with Auditors checklist

Section 35(1) of CGST Act, 2017 read with rule 56 of CGST Rules 2017 prescribed for maintenance of various records and documents along with other provisions of the act. Highlighting the checklist of accounts and records to be maintained under GST along with the Auditor’s checklist (though audit is not mandatory from FY 2020-21) Exhaustive...
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