For the financial year 2020-21, GSTR 9C requires self-certification by the taxpayer, a change from previous years where CA-certified financial statements were attached. The key question is whether the attached financial statements themselves need to be self-certified or certified by a Chartered Accountant. The clarification is that audited financial statements, whether statutory or tax audit, must still be attached. The self-certification applies specifically to the GSTR 9C form itself.
20 January 2022
IN GST AUDIT EARLIER AUDITED AND CA CERTIFIED FINANCIAL STATEMENTS WERE ATTACHED, BUT IN F.Y. 2020-21 GSTR 9C IS TO BE SELF CERTIFIED BY TAXPAYER. SO NOW QUESTION IS FINANCIAL STATEMENTS TO BE ATTACHED IS SELF CERTIFIED OR CERTIFIED BY CA ?????