Prescribed rule for gst audit
Prateek Gupta (2 Points)
03 July 2018Prateek Gupta (2 Points)
03 July 2018
Deepak Gupta
(CA Student)
(15922 Points)
Replied 03 July 2018
Rule 80(3) of the CGST Act, "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 through a Facilitation Centre notified by the Commissioner."