https://www.taxtmi.com/article/detailed?id=8275 Section 35(5) CGST Act and Rule 80(3) require registered persons exceeding the turnover threshold to obtain an audit by a Chartered or Cost Accountant and furnish audited annual accounts and a reconciliation statement in Form GSTR 9C. Section 44(2) mandates filing the annual return (GSTR 9) electronically along with audited accounts and a reconciliation reconciling supplies declared in returns with the audited financial statements. The auditor must verify registration, transitional credit, valuation and discharge of tax liabilities, ITC claims and reversals, return filings, invoice documentation, and reconcile GST reporting with books and income tax disclosures. en-us Thu, 06 Dec 2018 05:42:03 +0530 Thu, 06 Dec 2018 05:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8275 Section 35(5) CGST Act and Rule 80(3) require registered persons exceeding the turnover threshold to obtain an audit by a Chartered or Cost Accountant and furnish audited annual accounts and a reconciliation statement in Form GSTR 9C. Section 44(2) mandates filing the annual return (GSTR 9) electronically along with audited accounts and a reconciliation reconciling supplies declared in returns with the audited financial statements. The auditor must verify registration, transitional credit, valuation and discharge of tax liabilities, ITC claims and reversals, return filings, invoice documentation, and reconcile GST reporting with books and income tax disclosures. Articles Goods and Services Tax - GST Thu, 06 Dec 2018 05:42:03 +0530 https://www.taxtmi.com/article/detailed?id=8275