GSTR-9C CERTIFICATION FORM 1 VS FORM 2

[VEMULA CHANDRASEKHAR]

If a Partnership Firm crossing turnover of more than 2 crores and got it books audited under INCOME TAX ACT and GST Auditor for the firm is the same auditor who has conducted Tax Audit, which form he should use to certify GSTR-9C part B. Form 1 or Form 2?

Does Tax auditor included in the one who has conducted audit of book?

[Rajendra Prasad]

Dear Mr Vemula Chandra Sekhar,

Part B Form 1 - Tax Auditor and GST Auditor are the same

Part B Form 2 - Tax Auditor and GST Auditor are not the same

AI Summary

Partnership Firms: Use Part B Form 1 for GSTR-9C when same auditor handles both Tax and GST audits. A query was raised about which form a partnership firm should use for certifying GSTR-9C Part B when its turnover exceeds 2 crores and the same auditor conducts both the Income Tax and GST audits. The response clarified that if the Tax Auditor and GST Auditor are the same individual, Part B Form 1 should be used. If they are different, Part B Form 2 is applicable.