Does petrol pump which have non-gst sale above 2 crore but gst lubs sale is so much less.Does the petrol pump needed to get gst audit and file under gstr-9c.
Aggregate Turnover includes EXEMPT SUPPLY as defined u/s 2(6) of the CGST Act 2017.
And EXEMPT SUPPLY, as defined u/s 2(47) of the CGST Act 2017 also includes Non-Taxable Supply.
Therefore, you are required to file FORM GSTR-9C ( Reconciliation Statement and Audit Report) and get it certified by a Chartered Accountant or a Cost and Management Accountant by virtue of Section 35(5) of the CGST Act 2017 read with Rule 80(3) of the CGST Rules 2017, since your " Aggregate Turnover" exceeds Rs. 2 crore.
CAclubindia
