Preparation and uploading of monthly summary return (GSTR-3B)
Outward Supply - Control checks to be carried out based on data:
1. Tax liability basis tax rates
2. Type of tax based on the place of supply viz. Inter-state or Intra-state or zerorated
3. Gross tax liability
Inward supply – control checks to be carried out based on data:
1. Analysis and identification of blocked credits based on narration and nature of expense account
2. Allowability of input tax credit based on nature of turnover
3. Reversal of input tax credit as per regulations
4. Net allowable input tax credit
5. Verification of non-GST and exempted inward supplies
• Preparation and uploading of monthly return of outward supplies (GSTR-1)
• Preparation and uploading of Annual return (GSTR-9)
• Intimation of final tax liability based on above
• Intimation of final tax liability based on above
• GST Audit
