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GST AUDIT IS MANDATORY??

CA Vj Gupta (24 Points)

04 May 2018

pls tell me which section under GST AUDIT IS MANDATORY

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3 Replies

Pankaj Rawat (GST Practitioner) (55042 Points)
Replied 04 May 2018

As per Rule 80(3) , 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.