No, provisions relating to departmental audit under section 65 and provisions relating to audit under section 35(5) are two independent provisions. Audit under section 35(5) is required when aggregate turnover is greater than Rs. 2 crore whereas there is no such condition for audit under section 65. Further audit under section 65 is by the department whereas audit under section 35(5) is by a Chartered Accountant/ Cost Accountant. Thus, submission of FORM GSTR-9C will not in any manner curtail the right of the department to conduct an audit.
Does the submission of the FORM GSTR-9C lead to the understanding that the Commissioner or any officer authorized by him will not undertake an audit under section 65 of the CGST Act? Print
Created by: WIRC-GST Helpdesk .
Modified on: Thu, 13 Jun, 2019 at 7:24 PM
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