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Part V of FORM GSTR-9C provides for auditor’s recommendation on additional liability wherein liability arising on account of non- reconciliation of ITC has...

At the outset, it can be inferred from the heading to Part V of FORM GSTR-9C that the auditor only has a recommendatory power while furnishing his report. A...

Part I certification is to be certified by a Chartered Accountant/ firm of Chartered Accountant wherein the audit of books of accounts, financial statements...

An internal auditor cannot certify FORM GSTR-9C as per the instructions issued byICAI.

No, provisions relating to departmental audit under section 65 and provisions relating to audit under section 35(5) are two independent provisions. Audit un...

There is no restriction under the CGST Act or under the ICAI regulation in relation to certification of FORM GSTR-9C by different Chartered Accountant for ...

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...

Audit of multi location entities would require examination (among others) of thefollowing: Cost incurred commonly at or by the Head Office – e.g. Marketin...

Following are summary of changes made in FORMGSTR-9C. Reference number in Form Changes Made Comments Part-II, Table 5E Value to be deducted (-) inst...