B C K & Co. Library
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Practical guidance for tax, audit and compliance teams.
GST
Are You a Works Contractor, and Are You Audit-Ready?
A practical GST guide to scrutiny, audit and the disputes behind large adjustments in works contracts and government projects
A practical guide for works contractors and government and infrastructure project teams. It covers the GST issues that most often lead to large adjustments in scrutiny and audit: rates, e-way bills, SEZ supplies, deductions and cess, the 180-day ITC reversal, suppliers cancelled from back dates, branch transfers, reverse charge, ISD and notices. For each it sets out the practical difficulty, the authorities, controls and the evidence to keep.