Answer

1. F

   Facts

   No. From FY 2020-21 GSTR-9C is self-certified by the taxpayer, after Notification 30/2021-CT. A Chartered Accountant is not required to certify it.

2. P

   Provisions and law

   • Notification 30/2021-CTFrom FY 2020-21, GSTR-9C is self-certified by the taxpayer; certification by a Chartered Accountant or Cost Accountant is no longer required.
   • Rule 80(3), CGST Rules 2017A taxpayer whose aggregate turnover exceeds ₹5 crore files a self-certified reconciliation statement in GSTR-9C along with GSTR-9.
3. A

   Analysis

   The reconciliation itself still needs care, since it compares your audited or annual accounts with what you reported in GSTR-9. Many businesses still have a CA prepare it, but the signature is the taxpayer's. Any additional tax found must be paid. Self-certification makes you directly responsible for its correctness.

4. C

   Conclusion

   1. 1Get the year's financial statements final.
   2. 2Prepare the reconciliation of turnover and tax.
   3. 3Have the authorised signatory review and sign.
   4. 4File after GSTR-9.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.