Registration Details
- Obtain the list of registrations in pre GST regime and ensure migration.
- Whether registration is obtained in every state from where supply is made?
- Whether compulsory registration as required u/s. 24 of CGST Act is obtained?
- Whether the entity was registered as composition dealer at any time during the year?
- Whether additional places of business within a state are added in the registration certificate?
- Whether registration for ISD has been obtained for transfer of ITC in respect of services?
Supply Details
- Whether classification of supplies into goods or service is as per Schedule II to the CGST Act?
- Whether any revenue is classified as not a supply? Provide reasons?
- Whether rate of goods and services are as per latest amendments?
- Whether exemptions claimed is as per notifications?
- Whether conditions for export of service or goods is as per definition in IGST Act is complied?
- Whether conditions of notification in case of deemed supply has been complied?
- Whether Composite and Mixed Supplies are appropriately taxed as per Section 8?
- Whether Tax on sale of capital goods has been discharged as per Section 18 and Rules made there under?
- Whether change in tax rates has been dealt with correctly?
- Whether supply as per books of account matches with supply as per GST returns?
- Whether any goods were sent of approval basis and provisions of time of supply was compiled on the same?
- Whether GST is paid on the basis of provisions of Section 12 & 13 of the CGST Act?
- Whether all the inclusions and deductions as per Section 15 have been complied?
- Whether any goods were sent on job work basis and not returned within prescribed time and provisions of time of supply was compiled on the same?
