Guide To GST Compliance Review

Guide To GST Compliance Review ( with GSTR-9 & 9C)

This Edition 2025 of Guide to GST Compliance Review (with GSTR-9 & 9C) is an in-depth and practice-oriented reference designed for professionals engaged in GST audits, annual return filings, and compliance reviews. Authored by industry experts, it provides a step-by-step methodology for conducting GST compliance reviews in line with statutory requirements and best practices.

The book blends legal interpretation with hands-on guidance, offering checklists, working notes, and real-world examples to ensure accuracy and completeness in GST compliance work. It is updated with the latest amendments, relevant case law, and official clarifications to make it fully aligned with the GST law as applicable in 2025.

The content covers:

• Detailed guidance on conducting GST compliance reviews (annual, special, and internal)

• Procedures for preparation and filing of GSTR-9 (Annual Return) and GSTR-9C (Reconciliation Statement)

• Transaction-level verification and audit trails for purchases, sales, and ITC claims

• Treatment of exemptions, zero-rated supplies, and reverse charge transactions

• Sector-specific considerations for manufacturing, trading, and services

• Analysis of relevant notifications, circulars, and rulings

• Comprehensive FAQs addressing practical issues faced during compliance reviews

• Ready-to-use checklists, formats, and working templates for professionals

This edition is particularly suitable for:

• Chartered accountants, GST practitioners, and tax consultants handling compliance assignments

• Corporate finance and internal audit teams ensuring GST accuracy

• Business owners seeking independent reviews of their GST positions

• Academicians and students specialising in indirect taxation and GST audit processes

Whether used in professional assignments, corporate audits, or academic study, this guide delivers a comprehensive approach to GST compliance review, empowering users to identify gaps, ensure accuracy, and maintain full regulatory adherence in 2025.