audit under gst
Apeksha (student) (79 Points)
05 September 2017and what are the other provsion of audit
Deepak Gupta
(CA Student)
(15922 Points)
Replied 05 September 2017
Rule 80(3) of the CGST Rules 2017, “Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or througha Facilitation Centre notified by the Commissioner."