Page 17 - Jignyasa-June 2020

DOCUMENT LIST AREAS TO BE FOCUSED / CHECKED
GST RETURNS, OUTWARD SUPPLIES, AND INPUT TAX CREDIT
• GST Returns filed for the financial GST Returns
year and
• GST returns filed for April to
September of next financial year
• FORM GSTR-9 and FORM GSTR-9C of
previous financial year
• Consolidated Summary of GSTR1 and 
GSTR3B
• GSTR-2A downloaded from GST portal
• List of output supplies, corresponding
HSN Codes and rates charged
• Shipping Bill, Bill of Entry, and other
supporting documents
• Letter of Undertaking / Bond
• Overdue Creditors reports
http://www.ctconline.org
/ VERIFIED
 Receipt voucher is issued for receipt
of advance for services
 Refund voucher is issued for refund
of advance received
 Self-invoice (where supplier is
unregistered) and payment voucher
is issued in case of transactions
liable for GST under reverse charge
 E-way bills, wherever applicable
have been generated
 All GST Returns are filed within the
due dates.
 In case of delay in filing returns,
applicable interest and late fee has
been paid
Check for transactions pertaining
to previous financial year given
effect to in GST returns in current
financial year
Outward Supplies
 Outward supplies reported in GSTR1
and GSTR3B tally with each other
and with Books of Accounts
 Tax collected in excess of tax
leviable if any has been deposited
with the government
 Tax liabilities, if any on the
other incomes like sale of fixed
assets, scrap sales, etc. has been
appropriately discharged
 Rate of tax charged for the outward
supplies is as per the GST rate
notifications
 GST is paid on deemed supply
made as per Schedule 1
 Classification of supply into intra/
interstate supply is appropriately
done by correct determination of
place of supply
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