GST

Does GSTR-9C need a CA certificate

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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.

Provisions

Notification 30/2021-CT; Rule 80(3), CGST Rules 2017

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.

Close

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

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