It will be the responsibility of the registered person to submit FORM GSTR-9C. Auditor’s responsibility will be to provide the certified copies of FORM GSTR-9C to the registered person or upload the same on the

website. However, the submission of the same must be made by the registered person. Even after verification by Chartered Accountant/ Cost Accountant, verification by registered person has been added in revised FORM GSTR-9C as notified by Notification No. 74/ 2018-Central Tax, dated 31st December, 2018.