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Filing an application (FORM GST ARA-01) for seeking Advance Ruling by Registered Taxpayers and Tracking or Taking Action in the Subsequent Proceedings
A taxpayer can file following types of Applications related to Advance Ruling on the GST Portal:
Application for seeking Advance Ruling from Authority for Advance Ruling (AAR)
Application for Reply to the issued Notice
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When GST Audit is Applicable?
1. If turnover exceeds Rs 2 crores – to be Audited by Chartered Accountant or Cost Accountants
2. Departmental Audit by Commissioner
3. Special Audit by Chartered Accountant or Cost Accountants
What is the time limit to submit the audit report?
The auditor will have to submit the report within 90 days or the further extended period of a 90 days.
Who will bear the cost of special audit?
The expenses for examination and audit including the remuneration payable to the auditor will be determined and borne by the Commissioner.
What action the tax authorities may take after the special audit?
Based on the findings / observations of the special audit, action can be initiated under Section 73 or 74 as the case may be of the CGST Act.
Application of Appeal before the Appellate Authority for Advance Ruling (AAAR), with Application for Condonation of Delay in Filing Appeal if applicable
Application of Rectification before the AAR or AAAR as per the case
Based on the Applications that are filed, Advance Ruling Proceedings can be of following types:
Advance Ruling: For Processing Application for seeking Advance Ruling from Authority for Advance Ruling (AAR)
Advance Ruling Appeals: For Processing Application of Appeal before the Appellate Authority for Advance Ruling (AAAR)
Advance Ruling Reference: For Processing Applications referred by AAR
Rectification Proceedings: For Processing Applications for Rectifications of Orders issued by AAR or AAAR
Void Proceedings: For Processing Disposed Applications, where it was found that the Applicant has obtained an Advance Ruling by fraud, or suppression of material facts or misrepresentation of facts.
Applicant, after filing an application, needs to participate in the related proceedings and take necessary actions as intimated by AAR or AAAR.
On the GST Portal, for ease of all Applicants, details of each Application filed by the taxpayer is organized into the following six tabs in the Case Details Screen: APPLICATIONS, NOTICES, REPLIES, ORDERS, RECTIFICATION and ADDITIONAL DOCUMENT. Applicant can easily access these tabs of an Application to track all proceedings related to that particular application and take necessary actions
Filing an application (FORM GST ARA-01) for seeking Advance Ruling by Registered Taxpayers and Tracking or Taking Action in the Subsequent Proceedings
A taxpayer can file following types of Applications related to Advance Ruling on the GST Portal:
Application for seeking Advance Ruling from Authority for Advance Ruling (AAR)
Application for Reply to the issued Notice
===
When GST Audit is Applicable?
1. If turnover exceeds Rs 2 crores – to be Audited by Chartered Accountant or Cost Accountants
2. Departmental Audit by Commissioner
3. Special Audit by Chartered Accountant or Cost Accountants
What is the time limit to submit the audit report?
The auditor will have to submit the report within 90 days or the further extended period of a 90 days.
Who will bear the cost of special audit?
The expenses for examination and audit including the remuneration payable to the auditor will be determined and borne by the Commissioner.
What action the tax authorities may take after the special audit?
Based on the findings / observations of the special audit, action can be initiated under Section 73 or 74 as the case may be of the CGST Act.
Application of Appeal before the Appellate Authority for Advance Ruling (AAAR), with Application for Condonation of Delay in Filing Appeal if applicable
Application of Rectification before the AAR or AAAR as per the case
Based on the Applications that are filed, Advance Ruling Proceedings can be of following types:
Advance Ruling: For Processing Application for seeking Advance Ruling from Authority for Advance Ruling (AAR)
Advance Ruling Appeals: For Processing Application of Appeal before the Appellate Authority for Advance Ruling (AAAR)
Advance Ruling Reference: For Processing Applications referred by AAR
Rectification Proceedings: For Processing Applications for Rectifications of Orders issued by AAR or AAAR
Void Proceedings: For Processing Disposed Applications, where it was found that the Applicant has obtained an Advance Ruling by fraud, or suppression of material facts or misrepresentation of facts.
Applicant, after filing an application, needs to participate in the related proceedings and take necessary actions as intimated by AAR or AAAR.
On the GST Portal, for ease of all Applicants, details of each Application filed by the taxpayer is organized into the following six tabs in the Case Details Screen: APPLICATIONS, NOTICES, REPLIES, ORDERS, RECTIFICATION and ADDITIONAL DOCUMENT. Applicant can easily access these tabs of an Application to track all proceedings related to that particular application and take necessary actions