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    <title>GSTR-9C CERTIFICATION FORM 1 VS FORM 2</title>
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    <description>Certification of GSTR-9C Part B depends on whether the tax auditor and the GST auditor are the same. Use Form 1 when the same auditor performed both the income-tax (tax) audit and the GST audit. Use Form 2 when the tax auditor and the GST auditor are different persons or firms.</description>
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      <description>Certification of GSTR-9C Part B depends on whether the tax auditor and the GST auditor are the same. Use Form 1 when the same auditor performed both the income-tax (tax) audit and the GST audit. Use Form 2 when the tax auditor and the GST auditor are different persons or firms.</description>
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