GST

Classification opinion on the supply of a product or service

Rate-change transition working under section 14

Place of supply determination note for a cross-border service

Pure agent arrangement, authorisation clause and invoice disclosure

Reverse Charge

Aggregate turnover working paper

The Application, REG-01, Aadhaar Authentication and the Document Pack

Covering letter for an application for amendment of registration

Estimate of tax liability, undertaking and request for extension, casual taxable person

Application for cancellation of a tax deductor registration

Suspension, Cancellation and Revocation

Composition Levy

Tax Invoice, Bill of Supply and the Other Prescribed Documents

Credit Notes and Debit Notes

Declaration that e-invoicing is not applicable

E-way bill exception register, monthly

Delivery Challans and Job-work Documents

Monthly stock and document register

Self-invoice, Revised Invoice, Receipt, Payment and Refund Vouchers, ISD Invoice

Invoicing exception report to the client

The Conditions in Section 16

Apportionment, Rules 42 and 43

Reversal and Reclaim, Rules 37 and 37A

The Invoice Management System

The GSTR-2B Reconciliation SOP

Input Service Distributor, monthly distribution statement

Job-work register and ITC-04 summary

Transfer, Reversal and Lapse of Credit, ITC-02, ITC-02A, ITC-03

Monthly filing acknowledgement pack, index and covering note to the client

GSTR-1, the IFF and GSTR-1A

GSTR-3B, Hard Locking and Table-wise Preparation

QRMP monthly payment working, fixed sum against self-assessment

Composition annual working paper, CMP-08, GSTR-4 and the negative liability check

Working paper for Form GSTR-5A, classification of Indian recipients and computation of IGST

Input Service Distributor distribution reconciliation

GSTR-7 and GSTR-8, TDS and TCS Returns

GSTR-9 and GSTR-9C

Payment of Tax, the Electronic Ledgers and Interest

Late Fees, the Three-year Bar and the Non-filer

Application for refund of tax paid under the wrong head

Export of Goods and Services under LUT, Refund of Unutilised Credit

Export on Payment of IGST

Inverted Duty Structure

Excess Balance, Excess Payment, Deemed Exports, SEZ and UIN Refunds

The Refund Procedure, RFD-01 to RFD-11

Deficiency Memos, Rejection, Re-credit and Appeal

The Refund File, Documents, Undertakings and Certificates

Self-assessment and Provisional Assessment

Scrutiny of Returns, ASMT-10 and the Reply

Best Judgment Assessment, Sections 62, 63 and 64

Departmental Audit under Section 65

Reply to a direction in Form GST ADT-03 for a special audit, resisting the direction

Inspection, Search and Seizure under Section 67

Summons under Section 70 and the Recording of Statements

Demand and notice register for the client

DRC-01A and the Pre-notice Stage

Reading a Show Cause Notice

Drafting the Reply, Structure and the Standard Grounds

The Personal Hearing

Application for rectification of an order under section 161

Penalties, Sections 122 to 138, And the General Discipline in Section 126

Goods in Transit, Detention, Seizure and Confiscation

Provisional Attachment and Recovery

Covering note to the client on whether to appeal, with the cost-benefit table

First Appeal, APL-01, Statement of Facts and Grounds of Appeal

Reply to a departmental appeal filed in Form GST APL-03

The GST Appellate Tribunal

Cross-objections, Rectification and Restoration

High Court and Supreme Court

Writ Petitions, When the High Court is the Right First Door

Advance Rulings and Appeals Against Them

Revision, Compounding and the Departmental Review

Works Contract, Construction and Real Estate

Goods Transport Agency and Transport Services

Declaration for a premises to be, or to cease to be, a specified premises, Annexures VII, VIII and IX

Monthly reconciliation of an e-commerce settlement report

Exporters, SEZ Units and EOUs

Declaration of the job worker’s premises as an additional place of business, with the application in Form GST REG-14

Annual position note, section 17(4) option and the Rule 32(2) valuation election

Position note and receipt, donation, corpus contribution or sponsorship

Government Contracts and TDS under Section 51

Working paper, recomputation of the value of supply of online money gaming under Rule 31B

Reorganisation, Merger, Slump Sale, Closure and Death of the Proprietor

Related Parties, Cross Charge, Corporate Guarantees and Employee Benefits

Engagement, Scope and the Letter of Engagement

Client Onboarding and the GST Data Pack

The Monthly Compliance Cycle

Annual engagement renewal, with the client’s compliance calendar for the year

Notice and Litigation Management

GST due diligence, exposure summary

Certification, UDIN and Professional Standards

The Authorised Representative

Working Papers and File Standards