Anil Sharma

Anil Kumar Gupta

Sanjay Malhotra

Baljit Singh Khara

About the Book This book has been written with the twin goals of making the tax-payers aware about the compliances required for smooth conduct of GST audit of their business operations as well as to educate the tax auditors so as to enable them to conduct the audit in a fair, transparent and impartial way to ensure compliance of GST law as well as to prevent and plug in the leakage of revenue well in time. The book discusses the practical aspects which an auditor should concentrate on while doing GST audit and where the taxpayers need to be more careful and vigilant. The audit process has been explained from inception i.e. selection of taxpayer and intimation of conducting GST audit right upto the conclusion of the same. The knowledge of accounts is pre-requisite for the departmental officers who otherwise have diverse academic backgrounds. A separate chapter on accounting has been written not only to acquaint them with the elementary accounting process but also to provide further authentic resources to those interested in enhancing their accounting skills. The auditors must perform their duties with utmost sincerity, integrity and diligence; therefore, guidelines about overall conduct of the auditors have been included following which they will manifest the best professional ethics. Key Features Analysis of GST Audit Process, Annual Returns (Form GSTR-9), Reconciliation Statement (GSTR-9C), Assessments under GST. Includes GSTAM-2019 issued by CBIC with specific reference to checks to be undertaken during GST Audit. Comprehensive guidance for conducting different types of audits under GST Act. Includes practical tables giving Step-by-Step approach with Internal control questionnaires. Detailed discussions on Key Reconciliation Statements including ITC, outward supplies etc. Dedicated chapter on analysis of GST returns, giving itemized compliance requirement by the taxpayers as well as points for checks by the departmental auditors. Explains key auditing and accounting terms relevant to GST.

Handbook on GST Audit by tax authorities

About the Book This book has been written with the twin goals of making the tax-payers aware about the compliances required for smooth conduct of GST audit of their business operations as well as to educate the tax auditors so as to enable them to conduct the audit in a fair, transparent and impartial way to ensure compliance of GST law as well as to prevent and plug in the leakage of revenue well in time. The book discusses the practical aspects which an auditor should concentrate on while doing GST audit and where the taxpayers need to be more careful and vigilant. The audit process has been explained from inception i.e. selection of taxpayer and intimation of conducting GST audit right upto the conclusion of the same. The knowledge of accounts is pre-requisite for the departmental officers who otherwise have diverse academic backgrounds. A separate chapter on accounting has been written not only to acquaint them with the elementary accounting process but also to provide further authentic resources to those interested in enhancing their accounting skills. The auditors must perform their duties with utmost sincerity, integrity and diligence; therefore, guidelines about overall conduct of the auditors have been included following which they will manifest the best professional ethics. Key Features · Analysis of GST Audit Process, Annual Returns (Form GSTR-9), Reconciliation Statement (GSTR-9C), Assessments under GST. · Includes GSTAM-2019 issued by CBIC with specific reference to checks to be undertaken during GST Audit. · Comprehensive guidance for conducting different types of audits under GST Act. · Includes practical tables giving Step-by-Step approach with Internal control questionnaires. · Detailed discussions on Key Reconciliation Statements including ITC, outward supplies etc. · Dedicated chapter on analysis of GST returns, giving itemized compliance requirement by the taxpayers as well as points for checks by the departmental auditors. · Explains key auditing and accounting terms relevant to GST.

Handbook on GST Audit by Tax Authorities, Second edition

Anil Sharma in his book The Practice of Self Enquiry has come out with a detailed exposition on the teachings of his guru Sage Sri Ramana In December 1993 the author of this book Sri Anil Sharma experienced the rising of cosmic currents in his body- a result of which for the next seven years he experienced the various states of higher consciousness. This book is a dedication to his satguru Sri Ramana Maharshi.Maharshi especially for people who are seeking enlightenment and making an effort to know the various concepts pertaining to birth-death-rebirth and realizing : Who am I? In easy and understandable terms, Anil Sharma has flawlessly described to aspirants who are in search of meaning of life and its earthly existence.The author explains, "Our consciousness of our own being, that is 'I am', alone can be our real self. The non-dual and indivisible consciousness of our own being is our true consciousness, indeed it is our true self, our essential being, of what we really are.This is always present in all our three states : waking, dream and sleep, and in all the three divisions of time: past, present and future. This is what the Sage taught one and all, the simple practice of self-attentiveness which is the path of atma-vichara, 'self-inquiry' or self-investigation. And, whatever Sage Ramana said through his teachings, that is the only way by which we can experience perfect peace and bliss that is our own true nature, our own real being.

The Practice of Self Enquiry

Clare Davies

Anne Ramsden

Mel Collier

Dian Zhao

ELINOR presents the final report on the ELINOR project, conducted at De Montfort University in the UK between 1992 and 1996. It was the first time a working electronic library was built for use by students across a university and the project proved extremely valuable in generating a large amount of practical experience. This will enable many libraries to understand the implications of the transition phase towards the electronic library.

Anil Sharma

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