Recently ICAI recommended the draft audit report format in form 9Cto the minister of finance, which is in addition to the form GSTR-9D, placing the additional reporting requirement on the auditors. After going through the reporting requirement in form 9C and Form 9D it seems the GST auditor going to have a tough task in conducting the GST audit and filing of required annexures can only be possible after voucher level verification. In the draft audit report the auditor has to confirm that he has:
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