https://www.taxtmi.com/article/detailed?id=8553 GST audit applies where aggregate turnover exceeds the statutory threshold and mandates submission of audited annual accounts and a reconciliation statement with GSTR 9C. Aggregate turnover includes taxable supplies, exempt supplies, exports and inter State supplies on an all India basis but excludes specified taxes. GSTR 9 must be filed before GSTR 9C. GSTR 9C comprises Part A (reconciliations for gross turnover, taxable turnover, rate wise tax liability and ITC) and Part B (auditor certification and reporting of observations, discrepancies and inconsistencies). en-us Fri, 21 Jun 2019 14:08:32 +0530 Fri, 21 Jun 2019 16:04:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8553 GST audit applies where aggregate turnover exceeds the statutory threshold and mandates submission of audited annual accounts and a reconciliation statement with GSTR 9C. Aggregate turnover includes taxable supplies, exempt supplies, exports and inter State supplies on an all India basis but excludes specified taxes. GSTR 9 must be filed before GSTR 9C. GSTR 9C comprises Part A (reconciliations for gross turnover, taxable turnover, rate wise tax liability and ITC) and Part B (auditor certification and reporting of observations, discrepancies and inconsistencies). Articles Goods and Services Tax - GST Fri, 21 Jun 2019 14:08:32 +0530 https://www.taxtmi.com/article/detailed?id=8553