Articles by CA Ruchika Tulsyan

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General GST Provisions for MSME Sector

Posted by CA Ruchika Tulsyan 06 June 2020 4270 Views

Many decisions have been taken by the GST Council in its various meeting for the betterment and befit of MSME Sector.

Easy guide to GST registration

Posted by CA Ruchika Tulsyan 07 April 2020 5544 Views

Every supplier who makes supply of taxable goods and services or both needs to take registration under GST if his aggregate turnover in a financial year exceeds the threshold limit.

Credit Note accounted in the Audited annual financial statement but not in GST

Posted by CA Ruchika Tulsyan 08 January 2020 13145 Views

Credit Note accounted in the Audited annual financial statement but are not permitted under GST (5J of GSTR-9C) (+)

Checklist for Unadjusted advances at the end of financial year (Clause 5C of GSTR-9C)

Posted by CA Ruchika Tulsyan 22 December 2019 27908 Views

Unadjusted advances means advances against which GST has been paid but supply has not been made and same has not been recognized as revenue in the audited finan...

Unbilled Revenue at the beginning of financial year

Posted by CA Ruchika Tulsyan 21 December 2019 71050 Views

Checklist for 5B of Part II of GST Audit� Unbilled Revenue at the beginning of the financial yearBefore understanding the scope of this point, one need to

Checklist for Reconciliation of Turnover in GST Audit

Posted by CA Ruchika Tulsyan 17 December 2019 13727 Views

Part II: Reconciliation of turnover declared in audited Annual financial Statement with turnover declared in Annual Return (GSTR 9)In this part of GST Audit,we ...

Important Insights for GST Audit of Multi-locational Entities

Posted by CA Ruchika Tulsyan 17 December 2019 7146 Views

When an Entity has registrations in more than one State / UT, each unit/branch is treated as distinct person in terms of Section 25 of the CGST Act and each of ...

Checklist for GST Audit of Legal Name and Trade name

Posted by CA Ruchika Tulsyan 15 December 2019 12473 Views

GST Audit have two Parts: PART-A is Reconciliation Statement and PART-B is CertificationPART A is d

Insights of GST Audit of Multi-locational Entities

Posted by CA Ruchika Tulsyan 15 December 2019 5061 Views

When an Entity has registrations in more than one State / UT, each unit/branch is treated as distin

Steps to generate e-invoice under GST

Posted by CA Ruchika Tulsyan 23 October 2019 85111 Views

Background: GST Council in its 37th Council meeting held on 20 September 2019 approved the standard of E-Invoice and it has been publish on GST portal.