Annexure 3: Questionnaire for auditee

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..... sp; e) Name and contact number and e- mail address of the 'Authorized Person' for Audit and the person responsible for Accounts & Billing.   f) Total tax paid for supply of goods and/or services for the period under audit (Act wise). Tax From e-credit ledger From e-cash ledger SGST     CGST     IGST     CESS     g) Whether possesse .....

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..... ef: Sch. I as appended in Sec 7] Please fill up in an identical table as in above in sl.no. i).   k) Types of goods and or services supplied [with HSN/SAC] other than those attracting tax under Reverse Name of the goods/services HSN/SAC Rate of tax         l) Types of goods and or services received [with HSN/SAC] on which tax is payable under Reverse Charge N .....

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..... bsp; q) Details of any refund applied for the period concerned (please provide details of the status of the refund application: accepted/rejected, if rejected reasons thereof, amount of refund received etc.)   2. Information on invoicing and accounting pattern: a) Is invoice issued in all transactions? If not, reasons for not issuing invoice.   b) How many series of invoices are .....

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..... for exempted and non-GST supplies are recorded in the P/L account or in Trial Balance.   i) Whether the Invoice Numbers are generated automatically or are fed manually. Give the name and designation of the person having the authority to cancel an invoice.   j) Whether any amount is recovered by issue of debit note and whether it is included in the gross value of supplies?   .....

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