Year-end GST
Compliances for FY
2022-23

What will be discussed:

• e-Invoicing applicability and use of dynamic QR code
• Impact of export and SEZ supplies such as LUT, missing shipping details, refund claim, etc
• Mail to the customer to comply with supply disclosure in GSTR-1 to avoid any future dispute
• Related party transactions and distinct party transactions
• Reversal of ITC as per CGST Rules 42 and 43
• Amendment or correction in GSTR-1
• GST implications on reimbursements
• Opting for various schemes such as composition, QRMP, payment of tax by GTA, etc
• Input tax credit related (ITC recon for FY 2022-23, deferred ITC, reclaim of ITC, and closing ITC matching)
• RCM liability and ITC
• Invoice series
• HSN digit on Invoice
• Other important items on the year-end GST checklist.

See you there!

Team Clear