Whether a branch auditor has to file Form 23B to ROC?
Saliq Ansari
(CA_Final Student)
(885 Points)
Replied 25 October 2013
The audit of a branch of company is exempt from the ceiling limits u/s 224(1B), hence the branch auditor need not require to file Form 23B on accepting the audit assignment of a branch.
Analysis of 20 GST Notices (including 2 Appeals) and Practise on Drafting(with recording)
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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