Articles by CA Ruchika Tulsyan
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General GST Provisions for MSME Sector
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
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
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)
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
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
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
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
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
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
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.
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