Half Day Workshop on GST Audit

As you are aware, the Central Goods and Service Tax Act, contains provisions for carrying out of audit of books of accounts of certain categories of registered persons having turnover exceeding the prescribed limit (Rs.2 Crore). The law also requires that, such registered persons are required to submit a copy of the audited annual accounts and also the reconciliation statement under sub-section (2) of section 44 along with prescribed documents at the time of filing of Annual Return. The Annual Return Form – GSTR-9 was notified under Notification No.39/2018 – Central Tax on 4^th September 2018. Immediately thereafter the form of Reconciliation Statement and Audit Certification were also notified under Notification No.49/2018 on 13^th September 2018. Under the law, the due date for filing of these forms / certifications for audit of July 2017 to March 2018 is 31^st December 2018.