GST Audit of Govt Department and Govt Companies / Entity
Section 35 of CGST Rules 2017
(5) Every registered person whose turnover during a financial year exceeds the prescribed1 limit shall get his accounts audited by a chartered accountant or a cost accountant and shall submit a copy of the audited annual accounts, the reconciliation statement under sub-section (2) of section 44 and such other documents in such form2 and manner as may be prescribed1:
3 [Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force. ]
2 Form GSTR-9C of the CGST Rules, 2017.
3 Inserted by the Central Goods and Services Tax (Amendment) Act, 2018, with effect from a date yet to be notified.