GST
Do I need a CA audit of GST books
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Facts
No. The GST audit by a CA under Sec 35(5) was removed from 1 August 2021. Larger businesses now file a self-certified reconciliation statement, GSTR-9C, with the annual return.
Provisions and law
- Sec 35(1), CGST Act 2017Every registered person keeps true and correct accounts of production, stock, inward and outward supplies, ITC and output tax at the principal place of business
- Sec 44, CGST Act 2017Annual return with a self-certified reconciliation statement where required
Analysis
Sec 35(5) was omitted from 1 August 2021, so there is no separate GST audit by a CA. Income-tax audit or company audit may still apply under those laws. Small businesses up to ₹2 crore turnover are also exempt from GSTR-9 from FY 2024-25. Keeping clean daily books still makes any filing or notice easier.
Conclusion
- Check your turnover for GSTR-9 and GSTR-9C applicability.
- Keep books clean through the year.
- Do a year-end reconciliation of books and returns.
- Check income-tax audit separately.
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