https://www.taxtmi.com/article/detailed?id=9218 The GST statutory audit regime requires registered persons whose aggregate turnover exceeds the prescribed threshold to obtain an audit by a chartered accountant or cost accountant and to furnish audited annual accounts plus a reconciliation statement in FORM GSTR 9C. Three audit types operate under the law: practitioner audit under section 35(5), departmental audit under section 65(1), and special audit under section 66(1). Filing of the annual return (GSTR 9/GSTR 9A) is mandatory as prescribed, electronic filing is required, and commissioner-issued notifications may alter timelines or thresholds for specific years. en-us Thu, 28 May 2020 10:38:09 +0530 Thu, 28 May 2020 10:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9218 The GST statutory audit regime requires registered persons whose aggregate turnover exceeds the prescribed threshold to obtain an audit by a chartered accountant or cost accountant and to furnish audited annual accounts plus a reconciliation statement in FORM GSTR 9C. Three audit types operate under the law: practitioner audit under section 35(5), departmental audit under section 65(1), and special audit under section 66(1). Filing of the annual return (GSTR 9/GSTR 9A) is mandatory as prescribed, electronic filing is required, and commissioner-issued notifications may alter timelines or thresholds for specific years. Articles Goods and Services Tax - GST Thu, 28 May 2020 10:38:09 +0530 https://www.taxtmi.com/article/detailed?id=9218