28 March 2020
You may start with sales and GST liability then
You can pickup purchases ,ITC
salary ,PF ,Tds on salary
Rent -Tds on rent etc
Just go through Profit and loss and balance sheet ...
Compare the current year figures with previous year,,You can make few observations from this
28 March 2020
The following process might help: 1. Start with the audit programme. Take complete details of the business & the departments to understand their style of business and their sale & purchases. 2. Check all the sales & purchases & direct expenses. You can go for test checking. 3. Make a chart simultaneously to check the slae & purchases reported in GST Returns. 4. Check all the other expenses and check thir proper classification & check whether pre post properly made or not. 5. Ask for all the license fees paid during the period. 6. Compare the details of GST of books of Accounts with GST returns filed by the assessee
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