Exemption from GST Audit FY 2018-19 I GSTR-9C I CA Satbir Singh

By | March 26, 2020
(Last Updated On: March 26, 2020)

Exemption from GST Audit FY 2018-19 I GSTR-9C I CA Satbir Singh

[ Proviso to Rule 80(3) of CGST Rules 2017 inserted by Notification No. 16/2020 – Central Tax Dated New Delhi, 23rd March, 2020 ]

“Provided that every registered person whose aggregate turnover during the financial year 2018-2019 exceeds five crore rupees shall get his accounts audited as specified under subsection (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C for the financial year 2018- 2019, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.”.

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