https://www.taxtmi.com/manuals?id=7828 Auditors must reconcile financial statements and trial balances with GST returns by mapping every revenue and deemed supply item to outward supplies declared in GSTR 3B, classifying incidental receipts in "Other Income", and ensuring aggregate outward supplies (adjusted for deemed supplies and no supplies) match returns; ITC items in Table 4 must be disaggregated and traced to purchase and ledger records, with special scrutiny of ISD credits, reverse charge receipts, inter unit cross charges and blocked credits, and all reconciliations documented in working papers. en-us Mon, 17 Mar 2025 16:55:00 +0530 Thu, 20 Mar 2025 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7828 Auditors must reconcile financial statements and trial balances with GST returns by mapping every revenue and deemed supply item to outward supplies declared in GSTR 3B, classifying incidental receipts in "Other Income", and ensuring aggregate outward supplies (adjusted for deemed supplies and no supplies) match returns; ITC items in Table 4 must be disaggregated and traced to purchase and ledger records, with special scrutiny of ISD credits, reverse charge receipts, inter unit cross charges and blocked credits, and all reconciliations documented in working papers. Manuals GST Mon, 17 Mar 2025 16:55:00 +0530 https://www.taxtmi.com/manuals?id=7828