| From the Editorial Board | P. C. Joshi |
| President’s Communique | Ganesh N. Purohit |
| Overview of Audit and Annual Return Under G.S.T. | M. L. Patodi & Rohit Patodi |
| Glossary of terms in Annual Return and Audit Report on the GST | Sujata Rangnekar |
| Issues Relating to Determining and Disclosing Outward Supply in Annual Return | Mukul Gupta |
| Issues Relating to Determining and Disclosing Inward Supply in Annual Return and GST Audit Report | C. B. Thakar |
| Challenges and Issues in Annual Return | Ashit Shah |
| Audit under Goods and Services Tax Law | S. Venkataramani, Hanish S. & Siddeshwar Yelamali |
| Annual Returns – Consequences of Non-Filing | S. S. Satyanarayana |
| Nut Crackers – Questions & Answers | H. N. Motiwalla |
| The Maternity Benefit Act, 1961 | Ramesh L. Soni |
| Welcome Reference of Hon’ble Justice Mr. P. P. Bhatt, taking over as President, ITAT |