https://www.taxtmi.com/article/detailed?id=11901 Tax auditors must disclose GST liability and list all GSTINs, affirm reverse charge-only liabilities, and exclude tax recovered in separate output tax accounts from gross turnover. Composition scheme GST is an indirect expense and not part of turnover. Clause 27(a) and e filing formats require reporting of Input Tax Credit details. Clause 44 requires a GST-wise break-up of total expenditure, reconciliation with GST portal records, and maintenance of GSTIN-level working papers reflecting prescribed additions and exclusions to arrive at the reported expenditure. en-us Fri, 29 Sep 2023 18:41:13 +0530 Fri, 29 Sep 2023 18:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11901 Tax auditors must disclose GST liability and list all GSTINs, affirm reverse charge-only liabilities, and exclude tax recovered in separate output tax accounts from gross turnover. Composition scheme GST is an indirect expense and not part of turnover. Clause 27(a) and e filing formats require reporting of Input Tax Credit details. Clause 44 requires a GST-wise break-up of total expenditure, reconciliation with GST portal records, and maintenance of GSTIN-level working papers reflecting prescribed additions and exclusions to arrive at the reported expenditure. Articles Goods and Services Tax - GST Fri, 29 Sep 2023 18:41:13 +0530 https://www.taxtmi.com/article/detailed?id=11901