https://www.taxtmi.com/article/detailed?id=8268 Management must ensure GST compliance, prepare the reconciliation statement in accordance with GST law, maintain adequate accounting records and internal controls, and provide timely access to financial records and written confirmations. The GST auditor must audit the reconciliation statement to obtain reasonable assurance it is free of material misstatement, conduct the audit under auditing standards generally accepted in India and GST requirements, use risk-based test procedures, consider internal control for planning, make specific inquiries of management, and maintain working papers confidential, subject to peer review. en-us Tue, 04 Dec 2018 08:54:24 +0530 Tue, 04 Dec 2018 08:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8268 Management must ensure GST compliance, prepare the reconciliation statement in accordance with GST law, maintain adequate accounting records and internal controls, and provide timely access to financial records and written confirmations. The GST auditor must audit the reconciliation statement to obtain reasonable assurance it is free of material misstatement, conduct the audit under auditing standards generally accepted in India and GST requirements, use risk-based test procedures, consider internal control for planning, make specific inquiries of management, and maintain working papers confidential, subject to peer review. Articles Goods and Services Tax - GST Tue, 04 Dec 2018 08:54:24 +0530 https://www.taxtmi.com/article/detailed?id=8268