Articles by CA Ruchika Tulsyan

Steps to generate e-invoice under GST

CA Ruchika Tulsyan 22 October 2019 at 11:02

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.

General GST Provisions for MSME Sector

CA Ruchika Tulsyan 21 October 2019 at 10:57

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

CA Ruchika Tulsyan 10 October 2019 at 12:35

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

CA Ruchika Tulsyan 12 July 2019 at 11:38

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)

CA Ruchika Tulsyan 25 June 2019 at 18:07

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

CA Ruchika Tulsyan 24 June 2019 at 11:21

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

CA Ruchika Tulsyan 20 June 2019 at 11:58

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

CA Ruchika Tulsyan 20 June 2019 at 11:48

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 ..