GstTak

  GST AUDIT CHECKLIST. Particulars Remark Registration & Basic Profile ·        Verify GST registration details (legal name, trade name, address, nature of business). ·        Check additional places of business and branch registrations. ·        Verify amendments made during the year (timely filing). ·        Check cancellation / suspension, if any, and its impact. Applicability of E-Invoice ·        Check the compliances Applicability of E-Way Bill ·        Check the compliances Outward Supplies / Income Side ·        Verify whether GST is correctly paid on all taxable income. ·        Classifi...

  ITC Taken – Reversed – Reclaimed How to Report in GSTR-9 for FY 2024-25 1. Case 1 – ITC Claimed, Reversed & Reclaimed in Same FY 2024-25. Example: - • Claimed: April 2024 – ₹100 • Reversed: October 2024 (Rule 37 – payment not made within 180 days) • Reclaimed: March 2025 (payment made) Reporting: - • ITC Claim → Table 6B • ITC Reversal → Table 7A to 7H (as applicable) • ITC Reclaimed → Table 6H 2. Case 2 – ITC of FY 2023-24 Claimed & Reversed in 2023-24 but Reclaimed in FY 2024-25. A. Reclaimed in FY 24-25 for reasons OTHER than Rule 37/37A : - → Report in Table 6A1 (ITC of previous year) → Not to be reported in Table 6H B. Reclaimed due to Rule 37/37A (payment made later) : - → Report in Table 6H → Do not report in Table 6A1 3. Case 3 – ITC of FY 2024-25 Claimed & Reversed in 24-25, but Reclaimed in FY 2025-26. A. Reclaimed in FY 25-26 for reasons OTHER than Rule 37/37A: - → Claim in Table 6B (FY 24-25) → Reversal in Table 7 (FY...