Page 16 - Jignyasa-June 2020

DOCUMENT LIST AREAS TO BE FOCUSED / CHECKED
/ VERIFIED
Audit Report are covered in the
GST Registration Certificate.

 GST Registration certificate is
amended for any changes made
during the year like change
in name of business, details of
principal/additional place of
business, change in partners or
directors or management, etc.
 GSTIN is displayed on the name
board at the entry of all places of
business.

 GST Registration certificate is
displayed at all the places of
business.

 Separate registration has been
obtained for GST TDS/TCS
compliances or as an Input Service
Distributor.
BOOKS OF ACCOUNTS, DOCUMENTS AND RECORDS
• Tax Invoice, Bill of Supply, Credit  All books of accounts and records
Note, Debit Note, Self-invoices, required to be maintained are as
Delivery Challans, Receipt Voucher, per Section 35 of CGST Act, 2017
Refund Voucher, Payment Voucher, and corresponding rules
E-way Bill
 Invoices and other documents
contain all the particulars as
prescribed in Rule 46 to 55 of
CGST Rules, 2017

 Invoice is issued within time
limit prescribed i.e. for goods -
on or before removal ( subject
to exceptions) and for services –
within 30 days from date of supply

 Debit Notes/Credit Notes are issued
for the reasons specified in Section
34 of CGST Act, 2017

 Credit Notes are issued within the
time limit prescribed under Section
34 of CGST Act, 2017 i.e. by
return for September of next FY
 Bill of supply is issued for exempt
supplies

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