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[]
["CA Pragya Singh Rajpurohit \nEmail: pragyasingh146@gmail.com | Ph: 9042567431"]
[]
["DOCUMENTS LIST - BASIC"]
[]
["Particulars","Remark"]
["Signed Financial Statements"]
["State wise financial statements"]
["GST User Id "]
["GST Password"]
["Monthly GSTR 3B"]
["Monthly GSTR 1"]
["Monthly GST Workings"]
["Monthly ITC reversal workings along with final reversal"]
["Transitional Credits Availed along with workings"]
["List of supplies along with HSN and rate adopted"]
["Refund Claim filed along with workings"]
["Refund Claim Orders received"]
["List of Advance Rulings applied"]
[]
["CHECKLIST:"]
[]
["Particulars","Ref"]
["Understanding Of Client Business ","A1"]
["Registration","A2"]
["Supply","A3"]
["Documents Related To Supply","A4"]
["Place of supply","A5"]
["Reverse Charge","A6"]
["GST   Payments & Input Tax Credit","A7"]
["Job Work","A8"]
["Filing of Returns","A9"]
["Refund","A10"]
["Accounts & Records","A11"]
["Miscellaneous","A12"]
["Management Representation Letters"]

{"sheet":"A1","index":1,"n_rows":36,"n_cols":3,"rows_kept":36}
["CA Pragya Singh Rajpurohit | Email: pragyasingh146@gmail.com"]
[]
["UNDERSTANDING OF CLIENT BUSINESS:"]
[]
["S.No. ","Particulars","Remarks"]
[]
[1,"BASIC DATA "]
["a","Name of the client"]
["b","Constitution Type - Private, Public, Section 8"]
["c","Registered Office "]
["d","Branches / Warehouses / Factory address"]
["e","Nature of Business"]
["h","List of supply along with HSN and rate"]
[]
[2,"MANAGEMENT"]
["a","Key Shareholders "]
["b","Key Managerial Personnel ( KMP ) / Other Key officers of the Company "]
["c","Directors and Constituion of the Board "]
["d","Independent Directors and Committees of the Board "]
["e","List of all Related Parties and nature of relationships "]
[]
[3,"INDUSTRY DYNAMICS "]
["a","Industry in which the client operates"]
["b","Seasonality / Trends in industry "]
["c","Present state and prognosis for industry "]
["d","Client state vs industry benchmarks "]
["e","Key Competitiors"]
["f","Key Suppliers "]
["g","Key customers and marketing relationships "]
[]
[4,"ACCOUNTING SYSTEMS AND INTERNAL CONTROLS "]
["a","Standard Operating Procedures"]
["b","Delegation of Powers "]
["c","IT enviroment in the entity "]
["d","Financial Reporting protocols "]
["e","Management Reporting protocols "]

{"sheet":"A2","index":2,"n_rows":13,"n_cols":6,"rows_kept":13}
["CA Pragya Singh Rajpurohit | Email: pragyasingh146@gmail.com"]
[]
["REGISTRATION"]
[]
[]
["S.No.","Particulars","Checked By","Yes / No / NA","Remarks","Action Taken"]
[1,"Obtain the list of registrations in pre GST regime and ensure migration?"]
[{"$f":"+A7+1","v":2},"Whether registration is obatined in every state from where supply is made ?"]
[{"$f":"+A8+1","v":3},"Whether compulsory registration as required u/s. 24 of CGST Act is obtained?"]
[4,"Whether the entity was registered as composition dealer at any time during the year?"]
[5,"Whether additional places of business within a state are added in the registration certificate"]
[6,"Whether registration for ISD has been obtained for transfer of ITC in respect of services"]
[7,"Whether   GSTIN   is   displayed   in Name      Boards"]

{"sheet":"A3","index":3,"n_rows":46,"n_cols":6,"rows_kept":46}
["CA Pragya Singh Rajpurohit | Email: pragyasingh146@gmail.com"]
[]
["SUPPLY & CLASSIFICATION OF SUPPLY"]
[]
[]
["S.No.","Particulars","Checked By","Yes / No / NA","Remarks","Action Taken"]
[1,"Whether classification of supplies into goods or service is as per Schedule II to the CGST Act?"]
[{"$f":"+A7+1","v":2},"Whether any revenue is classified as not a supply? Provide reasons."]
[{"$f":"+A8+1","v":3},"Whether supply of goods are appropriately classified as per customs tariff?"]
[{"$f":"+A9+1","v":4},"Whether supply of services are appropriately classified as per Annexure to Notification 11/2017 - CGST (Rate)?"]
[5,"Whether rate for goods is as per the notification 1/2017 read with subsequent amendments?"]
[6,"Whether rate for services is as per the notification 11/2017 read with subsequent amendments?"]
[7,"Whether exemption in case of goods is claimed as per the notification 2/2017 read with subsequent amendments?"]
[8,"Whether rate is as per the notification 12/2017 read with subsequent amendments?"]
[9,"Whether conditions for export of service as per definition in IGST Act is complied?"]
[10,"Whether conditions for export of goods as per definition in IGST Act is complied?"]
[11,"Whether conditions of notification in case of deemed supply has been complied?"]
[12,"Whether conditions of notification in case of supplies to Merchant Exporter has been complied?"]
[13,"Whether  Composite and Mixed Supplies are appropriately taxed as per Section 8?"]
[14,"Whether Tax on sale of capital goods has been discharged as per Section 18 and Rules made there under?"]
[15,"Whether Supply falling under Schedule I of the CGST Act has been identified and tax has been paid?"]
[16,"Whether change in tax rates has been dealt with correctly?"]
[17,"Whether supply as per books of account matches with supply as per "]
[]
["TIME OF SUPPLY"]
[]
["S.No.","Particulars","Checked By","Yes / No / NA","Remarks","Action Taken"]
[1,"Whether GST is paid on the basis of provisions of Section 12 & 13 of the CGST Act?"]
[{"$f":"+A28+1","v":2},"Whether there was any change in the rate of tax and provisions of Section 14 of the CGST Act have been complied?"]
[{"$f":"+A29+1","v":3},"Whether any goods were sent of approval basis and provisions of time of supply was compiled on the same?"]
[4,"Whether any goods were sent on job work basis and not returned within prescribed time and provisions of time of supply was compiled on the same?"]
[]
[]
["VALUATION OF SUPPLY"]
[]
["S.No.","Particulars","Checked By","Yes / No / NA","Remarks","Action Taken"]
[1,"Whether  all  the  inclusions  and deductions as per Section 15 have been complied?"]
[{"$f":"+A37+1","v":2},"Whether valuation is made as per valuation Rules of the CGST Rules?"]
[]
[]
["VERIFICATION WITH RETURNS"]
[]
["S.No.","Particulars","Checked By","Yes / No / NA","Remarks","Action Taken"]
[1,"Whether supplies as per books of account and GSTR 1 are same?"]
[2,"If not same, whether reconciliation statement has been prepared?"]
[3,"Whether in the reconciliation statement any items are there on which GST was payable during the year?"]

{"sheet":"A4","index":4,"n_rows":81,"n_cols":6,"rows_kept":81}
["CA Pragya Singh Rajpurohit | Email: pragyasingh146@gmail.com"]
[]
["DOCUMENTS RELATED TO SUPPLY"]
[]
["S.No.","Particulars","Checked By","Yes / No / NA","Remarks","Action Taken"]
[1,"Whether invoice has all the prescribed particulars as required under Section 31 and rules made there under?"]
[{"$f":"+A6+1","v":2},"Whether bill of supply is issued for exempt supplies/      non-      GST supplies?"]
[{"$f":"+A7+1","v":3},"Whether the time limit for issue of invoice has been adhered to?"]
[4,"Whether Receipt voucher is issued for receipt of advance?"]
[5,"Whether \"Self Invoice\" is raised in case of RCM transactions"]
[6,"Whether  Credit  note/  Debit  notes are issued as per the provisions of the GST law as per Section 34?"]
[7,"If Credit  note/  Debit  notes are not issued as per Section 34, then no tax is reversed?"]
[8,"Whether   the   Delivery   challans are maintained?"]
[]
["VERIFICATION WITH RETURNS"]
[]
["S.No.","Particulars","Checked By","Yes / No / NA","Remarks","Action Taken"]
[1,"Whether document as per books of accounts match with GSTR 1"]
{"$rows_empty":61}
["Place:                                                             Reviewed by       - Manager / Partner / Proprietor"]
["Date:"]

{"sheet":"A5","index":5,"n_rows":13,"n_cols":6,"rows_kept":13}
["CA Pragya Singh Rajpurohit | Email: pragyasingh146@gmail.com"]
[]
["PLACE OF SUPPLY"]
[]
["S.No.","Particulars","Checked By","Yes / No / NA","Remarks","Action Taken"]
[1,"Whether inter state transactions are determined as per Section 7 of the IGST Act"]
[{"$f":"+A6+1","v":2},"Whether intra state transactions are determined as per Section 8 of the IGST Act"]
[{"$f":"+A7+1","v":3},"Whether the place of supply of goods in case of domestic supply has been determined as per Section 10 of the IGST Act "]
[4,"Whether the place of supply of services in case of domestic supply has been determined as per Section 12 of the IGST Act "]
[5,"Whether the place of supply of goods in case of international supply has been determined as per Section 11 of the IGST Act "]
[6,"Whether the place of supply of services in case of international supply has been determined as per Section 13 of the IGST Act "]
[7,"Whether the wrong payment of tax\ni.e.  IGST  in  lieu  of  SGST/CGST  is claimed as refund?"]
[8,"Whether the wrong payment of tax\ni.e.  SGST/CGST  in  lieu  of  IGST  is claimed as refund?"]

{"sheet":"A6","index":6,"n_rows":14,"n_cols":6,"rows_kept":14}
["CA Pragya Singh Rajpurohit | Email: pragyasingh146@gmail.com"]
[]
["REVERSE CHARGE MECHANISM"]
[]
["S.No.","Particulars","Checked By","Yes / No / NA","Remarks","Action Taken"]
[1,"Whether Reverse Charge has been paid on all inward supplies notified u/s. 9(3) of the CGST Act and u/s. 5(3) of the IGST Act?"]
[{"$f":"+A6+1","v":2},"Whether Reverse Charge has been paid u/s. 9(4) of the CGST Act and Section 5(3) of the IGST Act on supplies received from unregistered person until 12th October 2017"]
[{"$f":"+A7+1","v":3},"Whether ITC has been availed of the tax paid under reverse charge?"]
[]
[]
["VERIFICATION WITH RETURNS"]
[]
["S.No.","Particulars","Checked By","Yes / No / NA","Remarks","Action Taken"]
[1,"Whether expenses on which RCM is payable reconciles with RCM as declared in GSTR 3B"]

{"sheet":"A7","index":7,"n_rows":43,"n_cols":6,"rows_kept":43}
["CA Pragya Singh Rajpurohit | Email: pragyasingh146@gmail.com"]
[]
["GST PAYMENTS"]
[]
["S.No.","Particulars","Checked By","Yes / No / NA","Remarks","Action Taken"]
[1,"Whether tax has been paid within the prescribed due dates?"]
[{"$f":"+A6+1","v":2},"In case of late payments whether interest has been paid?"]
[{"$f":"+A7+1","v":3},"Whether GST collected has been remitted or there is any excess collection?"]
[]
["INPUT TAX CREDIT"]
[]
["S.No.","Particulars","Checked By","Yes / No / NA","Remarks","Action Taken"]
[1,"Whether input tax credit is taken based on eligible documents having all the prescribed particulars as per the Rules made in this regard?"]
[{"$f":"+A13+1","v":2},"Whether the goods / services on which ITC is claimed has been received by the entity before taking ITC?"]
[{"$f":"+A14+1","v":3},"Whether in case of purchase of capital goods, if ITC is claimed, ensure no depreciation is claimed?"]
[4,"Whether the vendors (other than RCM) have been paid within 180 days from the date of invoice?"]
[5,"Whether the entity supplies both taxable and exempt/non-GST supplies? \n\nWhether ITC on common inputs and input service has been reversed as per Rule 42 of the CGST Rules?"]
[6,"Whether the entity supplies both taxable and exempt/non-GST supplies? \n\nWhether ITC on common capital goods has been reversed as per Rule 43 of the CGST Rules?"]
[7,"Whether ITC has been taken on list of blocked credits u/s. 17(5)?"]
[8,"Any Reversal of input tax credit for the goods sent for job work?"]
[9,"Whether     Input     tax     credit     is reversed   against   the   receipt   of\nCredit Note?"]
[10,"Whether the conditions for availing transitional credits have been fulfilled"]
[11,"Whether any ITC has been claimed as per Section 18 and whether conditions of Section 18 and rules made there under have been satisfied?"]
[12,"Whether wrong ITC availed has been reversed along with interest?"]
[]
["INPUTSERVICE DISTRIBUTOR"]
[]
["S.No.","Particulars","Checked By","Yes / No / NA","Remarks","Action Taken"]
[1,"Whether ISD registration has been obtained?"]
[{"$f":"+A29+1","v":2},"Whether conditions for transfer of ITC on input services has been satisfied?"]
[{"$f":"+A30+1","v":3},"Whether the transfer of ITC is appropriately calculated as per the methods prescribed in law?"]
[4,"Is there is any reversal of Input tax credit and credit note is issued?"]
[5,"Whether invoice for ISD issued contains prescribed particulars?"]
[]
[]
[]
["VERIFICATION WITH RETURNS"]
[]
["S.No.","Particulars","Checked By","Yes / No / NA","Remarks","Action Taken"]
[1,"Whether monthly ITC reconciles with GSTR 3B?"]
[{"$f":"+A40+1","v":2},"Whether Transitional credits claimed reconciles with books of accounts?"]
[{"$f":"+A41+1","v":3},"Whether  reconciliation  of  ITC    between    GSTR    3B    and\nGSTR 2A is done?"]
[4,"Whether returns of ISD has been filed?"]

{"sheet":"A8","index":8,"n_rows":8,"n_cols":6,"rows_kept":8}
["CA Pragya Singh Rajpurohit | Email: pragyasingh146@gmail.com"]
[]
["JOB WORK"]
[]
["S.No.","Particulars","Checked By","Yes / No / NA","Remarks","Action Taken"]
[1,"Whether goods sent on job work have been received within the prescirbed time?"]
[{"$f":"+A6+1","v":2},"Whether the documents prescirbed for job work has been maintained?"]
[{"$f":"+A7+1","v":3},"Whether FORM   ITC   04   has been filed quarterly?"]

{"sheet":"A9","index":9,"n_rows":10,"n_cols":6,"rows_kept":10}
["CA Pragya Singh Rajpurohit | Email: pragyasingh146@gmail.com"]
[]
["FILING OF RETURNS"]
[]
["S.No.","Particulars","Checked By","Yes / No / NA","Remarks","Action Taken"]
[1,"Whether returns as applicable have been filed within the due dates"]
[{"$f":"+A6+1","v":2},"In case of late filing whether late fees has been paid?"]
[3,"Whether late fees waived has been credited in cash ledger?"]
[4,"Whether transitional credit Returns are filed within the due date?"]
[5,"Whether any amendments/omission/ correction in returns has been made between April 2018 to September 2018?"]

{"sheet":"A10","index":10,"n_rows":17,"n_cols":6,"rows_kept":17}
["CA Pragya Singh Rajpurohit | Email: pragyasingh146@gmail.com"]
[]
["REFUNDS"]
[]
["S.No.","Particulars","Checked By","Yes / No / NA","Remarks","Action Taken"]
[1,"Whether the Supplier is eligible for Refund as per Section 54?"]
[{"$f":"+A6+1","v":2},"Whether refund application has been made?"]
[{"$f":"+A7+1","v":3},"Whether the calculation of refund is as per the Rules prescribed ?"]
[4,"Whether refund order has been received or is rejected or pending ?"]
[5,"Whether Refund rejected has bein Re-credited to Electronic Credit Ledger?"]
[]
[]
["VERIFICATION WITH RETURNS"]
[]
["S.No.","Particulars","Checked By","Yes / No / NA","Remarks","Action Taken"]
[1,"Whether the Returns filed for refund have been appropriately accounted in the books of account?"]
[2,"Whether rejection for refund has been recorded appropriately?"]

{"sheet":"A11","index":11,"n_rows":14,"n_cols":6,"rows_kept":14}
["CA Pragya Singh Rajpurohit | Email: pragyasingh146@gmail.com"]
[]
["ACCOUNTS & RECORDS"]
[]
["S.No.","Particulars","Checked By","Yes / No / NA","Remarks","Action Taken"]
[1,"Whether   books   of   accounts   are maintained  as  specified  in  Section 35  r/w  Rules  56,  57  and  58  of  the GST Law?"]
[{"$f":"+A6+1","v":2},"Whether   Books   of   accounts   are maintained         electronically         / Manually?"]
[{"$f":"+A7+1","v":3},"Whether   books   of   accounts   are maintained    at    each    place    of business?"]
[4,"Whether documents documents / agreements are available?"]
[5,"Whether     Transporter/Warehouse keeper  has  maintained  the  books of Account as per the law?"]
[6,"Whether     the     Register     E-way Bill/Delivery  challan  is  maintained as per the law?"]
[7,"Whether  E-  Way  bills  are  used  for Valid purpose?"]
[8,"Whether   the   register   of   ITC-01, ITC-02,    ITC-03    and    ITC-04    is\nmaintained as per the GST law?"]
[9,"Whether   the   books   of   Accounts maintained     are     centralized     or decentralized?"]

{"sheet":"A12","index":12,"n_rows":11,"n_cols":6,"rows_kept":11}
["CA Pragya Singh Rajpurohit | Email: pragyasingh146@gmail.com"]
[]
["MISCELLANEOUS"]
[]
["S.No.","Particulars","Checked By","Yes / No / NA","Remarks","Action Taken"]
[1,"Whether the registered person has complied     with     Anti-Profiteering clause?"]
[{"$f":"+A6+1","v":2},"Whether there was a reduction in the rate of GST and the provisions of Anti-Profiteering were complied?"]
[{"$f":"+A7+1","v":3},"Whether there was a savings on account of ITC (on comparison with previous tax regime) and the provisions of Anti-Profiteering were complied?"]
[4,"Whether any advance ruling was applied ? Whether the advance has been complied ?"]
[5,"Are      there      any      departmental inspection         proceedings         for Transitional  Credits  or  any  other demands created?"]
[6,"Any adverse remarks by Statutory Auditor / Internal Auditor has been raised and whether those are rectified?"]