Single GST Audit or for Each GSTIN ? Explained

Single GST Audit or for Each GSTIN

Whether GST audit will be conducted for each GSTN or PAN India Single audit will be conducted.

In other words, GSTR 9C need to be filed for each GST registration or single GSTR-9C will be filed covering all registrations?

Answer : one GSTR 9C for each GSTR-9 

Annual return in form  GSTR-9C

Audit report in form GSTR-9C if aggregate turnover exceeds Rs two crores

Every registered person who is required to get his accounts audited in accordance with the provisions of section 35(5) of CGST Act shall furnish, electronically, the annual return under section 44(1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed – section 44(2) of CGST Act.

Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section 35(5) of CGST Actand he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in form GSTR-9C, electronically – Rule 80(3) of CGST and SGST Rules, 2017.

 

 

 

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