TaxTMI 
TaxTMI 
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?
GST Audit by Chartered accountant
24 May 2018 
8 Replies 
2175 Views Asked by
GST audit registration-wise: audits tied to each GST registration require GSTIN-wise books; forms not yet available.
The discussion addresses whether GST audit under section 35(5) is registration-wise or PAN-wise, noting the statute references turnover while rules refer to aggregate turnover. The prevailing view in the thread favors registration-wise audits, with the position that the Act prevails over Rules and that taxpayers must maintain separate books on a GSTIN basis. The thread also records that Forms GSTR-9 and GSTR-9C were not yet available and that a specific statutory citation for the GSTIN-wise bookkeeping requirement was requested but not supplied. (AI Summary)
The discussion addresses whether GST audit under section 35(5) is registration-wise or PAN-wise, noting the statute references turnover while rules refer to aggregate turnover. The prevailing view in the thread favors registration-wise audits, with the position that the Act prevails over Rules and that taxpayers must maintain separate books on a GSTIN basis. The thread also records that Forms GSTR-9 and GSTR-9C were not yet available and that a specific statutory citation for the GSTIN-wise bookkeeping requirement was requested but not supplied. (AI Summary)