GST Audit FORM GSTR-9C
Notification No. 49/2018 – Central Tax 13th September, 2018
These rules may be called the Central Goods and Services Tax (Tenth Amendment)
Rules, 2018
Those tax payers whose annual turn over exceeds 2 crores need to file Annual return in GSTR 9C. It contains two parts.
PART – A – Reconciliation Statement
PART – B- CERTIFICATION
Certification in cases where the reconciliation statement (FORM GSTR-9C)
is drawn up by the person who had conducted the audit.
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