GST Audit by Chartered accountant

[Archna Gupta]

Dear Experts

Please reply to following queries:

1. Please clarify whether GST audit under section 35(5) is to be done registration wise or PAN no. wise.

2. Are forms GSTR-9 and GSTR-9C available?

AI Summary

GST Audit Debate: Should It Be Registration-Wise or PAN-Based Under Section 35(5)? Forms GSTR-9 and GSTR-9C Pending. A discussion on a forum regarding the Goods and Services Tax (GST) audit under section 35(5) centered on whether the audit should be conducted registration-wise or based on a PAN number. Participants generally agreed that the audit should be registration-wise, with the Act taking precedence over the Rules. There was also a query about the availability of forms GSTR-9 and GSTR-9C, which were not available at the time but expected to be released soon. Concerns were raised about the necessity for maintaining separate books of accounts for each registration, particularly if turnover exceeds 2 crores.