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Questions and Answers
What is the primary purpose of an audit under GST?
What is the primary purpose of an audit under GST?
What is the main objective of the Goods and Service Tax (GST) act in India?
What is the main objective of the Goods and Service Tax (GST) act in India?
What are the three types of GST audits?
What are the three types of GST audits?
What is the purpose of maintaining books of accounts under GST?
What is the purpose of maintaining books of accounts under GST?
What is the relevance of Section 35(1) under GST?
What is the relevance of Section 35(1) under GST?
What is the significance of input tax credit in GST audit?
What is the significance of input tax credit in GST audit?
Who conducts the Departmental GST Audit under Section 65?
Who conducts the Departmental GST Audit under Section 65?
What is the primary focus of the GST audit under Section 66?
What is the primary focus of the GST audit under Section 66?
What is the role of a Chartered Accountant in GST audit procedure?
What is the role of a Chartered Accountant in GST audit procedure?
What is the significance of studying GST audit procedure?
What is the significance of studying GST audit procedure?
What is the scope of the study on GST audit procedure?
What is the scope of the study on GST audit procedure?
What type of research approach is used in the study of GST audit procedure?
What type of research approach is used in the study of GST audit procedure?
What are the returns that a registered taxable person needs to file?
What are the returns that a registered taxable person needs to file?
What is the significance of input tax credit in GST audit procedure?
What is the significance of input tax credit in GST audit procedure?
How does the study of GST audit procedure help the government?
How does the study of GST audit procedure help the government?
Why is GST an important source of revenue for the government?
Why is GST an important source of revenue for the government?
Which of the following accounts must be reviewed by a chartered accountant of a registered taxable person?
Which of the following accounts must be reviewed by a chartered accountant of a registered taxable person?
What is the prescribed limit of aggregate turnover for a registered taxable person to get the audit done?
What is the prescribed limit of aggregate turnover for a registered taxable person to get the audit done?
What is the term for the all-India pan-based turnover for the financial year, as per the provisions of section 2(6)?
What is the term for the all-India pan-based turnover for the financial year, as per the provisions of section 2(6)?
Which of the following registered taxpayers are exempt from filing GSTR-9C return form?
Which of the following registered taxpayers are exempt from filing GSTR-9C return form?
In which form must the audited financial statements and reconciliation statement be certified?
In which form must the audited financial statements and reconciliation statement be certified?
What is the purpose of the reconciliation statement in the audit procedure?
What is the purpose of the reconciliation statement in the audit procedure?
What is the condition for filing GSTR-9 return form?
What is the condition for filing GSTR-9 return form?
What must be submitted by the registered taxable person along with the annual return?
What must be submitted by the registered taxable person along with the annual return?
What is the primary aim of studying the audit procedure under the Goods and Services Act?
What is the primary aim of studying the audit procedure under the Goods and Services Act?
What is the first objective of the study mentioned in the content?
What is the first objective of the study mentioned in the content?
What provision of the CGST Act, 2017 requires the company to maintain its records?
What provision of the CGST Act, 2017 requires the company to maintain its records?
What is the purpose of filing GSTR-9 and GSTR-9C returns?
What is the purpose of filing GSTR-9 and GSTR-9C returns?
What is the fifth objective of the study mentioned in the content?
What is the fifth objective of the study mentioned in the content?
Why is the study of the goods and services tax audit process necessary?
Why is the study of the goods and services tax audit process necessary?
What is the purpose of the study's sixth objective?
What is the purpose of the study's sixth objective?
What is the significance of the rationality of the study?
What is the significance of the rationality of the study?
What is the main distinction between qualitative and quantitative research in the context of GST?
What is the main distinction between qualitative and quantitative research in the context of GST?
What are the two main categories of data used in research?
What are the two main categories of data used in research?
What type of data was used in the study of the tax audit procedure?
What type of data was used in the study of the tax audit procedure?
What are some examples of secondary sources used in the study of GST audit procedure?
What are some examples of secondary sources used in the study of GST audit procedure?
What is a limitation of the study on GST audit procedure?
What is a limitation of the study on GST audit procedure?
Why may studies conducted at multiple centers be more beneficial for understanding GST audit procedures?
Why may studies conducted at multiple centers be more beneficial for understanding GST audit procedures?
What was the scope of the study on GST audit procedure?
What was the scope of the study on GST audit procedure?
What can be inferred from the study's focus on a single firm's GST audit procedure?
What can be inferred from the study's focus on a single firm's GST audit procedure?