Check list for Audit of Traders under GST

• July 13, 2019
• CA Chandan Agarwal's Office

Check list for Audit of Traders

1. INVOICING PATTERN:

1. Whether the invoice issued contains all the information prescribed in Rule 46 of CGST Rules and is being numbered accordingly

2. Whether revised invoice or credit note or debit note issued contains all the information prescribed in Rule 53 of CGST Rules

3. Whether the export invoice is being endorsed with the words “supply meant for export on payment of integrated tax” or “supply meant for export under bond or letter of undertaking without payment of integrated tax”

Read more on: https://taxguru.in/goods-and-service-tax/check-list-gst-audit-traders.html

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