Auditing of Fringe Benefit Tax (Annexure II)

In Tally.ERP 9, you can scrutinize and Audit the following Voucher types for FBT,

Auditing FBT Expense Vouchers

The Auditor can scrutinize and Audit the Expense Vouchers either from Groupwise report or from Category wise report. To Audit the expense related Payment Vouchers related to Expenses for Fringe Benefit Tax,

Go to Gateway of Tally > Audit & Compliance > 44AB Audit > Fringe Benefit Tax > Fringe Benefit Applicable

The Audit Details screen is displayed as shown below:

 

Note:

 

Audited: This option should be selected when the voucher is checked and approved.

 

Need Clarification: This option should be selected for asking more clarifications from the Client if the information available in the Voucher or entries is not clear or incomplete.

 

Under Observation: This option should be selected when the Auditor is not sure of the Audit Status and want to decide later.

 

Unknown: For all other Audit status Unknown can be selected OR to modify the status as unaudited, after Auditing.

The completed Audit Details screen is displayed as shown:

 

• Press CTRL+A to save the Audit Details.

Auditing FBT Payment Vouchers

To Audit the FBT Payment Vouchers,

Go to Gateway of Tally > Audit & Compliance > 44AB Audit > Service Tax >Tax Paid

List of FBT Payment Vouchers will be displayed

The Audit Details screen is displayed as shown below:

 

Audit Status:

 

Disallowed: This option should be selected to Disallow the selected transactions completely or partially

 

Late Paid: This option should be selected if the Payment is made after the due date.

Need Clarification: This option should be selected to ask for more clarification from the Client if the information in the Voucher or entries is not very clear.

 

Paid on Time: This option should be selected when the Amount is paid on Time.

 

Unknown: For all other Audit status Unknown should be selected. Or re make a Voucher Unaudited after Audit is completed

The completed Audit Details screen is displayed as shown: