CAclubindia Online Learning offers a wide variety of online classes and video lectures for various professional courses such as CA, CS, CMA, CISA as well as various certification courses on GST, Transfer Pricing, International Taxation, Excel, Tally, FM, Ind AS and more. know more
Arindam (r&d) 20 June 2019
but as per Recently a proviso in section 35(5) has been inserted by Central Goods and Services Tax (Amendment) Bill, 2018,
As per section 139 of Companies Act 2013, Government companies are required to be audited by Comptroller and Auditor-General of India, so they are exempt from audit requirement under section 35(5) of CGST Act 2017.