GST Practitioner & Accounts
15049 Points
Joined March 2014
Every registered person whose turnover during the year exceed ₹ 2 crore will get his accounts audited by Chartered Accountants / Cost Accountants u/s 35[5] of the CGST Act, 2017. He will furnish copy of audited annual accounts and reconciliation statement duly certified on Form –GSTR-9C on common Portal – Rules -80(3) of the CGST Rules, 2017.