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Articles by CA Yash Shah

In-depth Audit Programme & Checklist for conducting GST Audit - Part 2

CA Yash Shah 06 December 2022 at 08:54

Introduction:An audit programme can be understood as written guidelines which can also mean an action plan which contains the broad details of work to be done b..

Checklist of Accounts, Records & Documents to be maintained from GST Audit Perspective - Part 1

CA Yash Shah 05 December 2022 at 08:44

In any tax law, there would be an enhanced focus on the various accounts, records, and documents to be maintained so that there exists an appropriate trail of transactions undertaken by the assessee, which are maintained properly.