Article on “Are you prepared for Departmental Audit by GST Officers?” by CMA Ashok Nawal, Founder, Bizsolindia Services Pvt. Ltd. (June 2021)
Section 35 of CGST Act 2017 has been amended and thereby Annual Return to be reconciled with books of accounts in Form GSTR-9C is required to be self-certified even for the year 2020-21. Therefore, State and Central GST Officers have already equipped with conducting GST Audit and started extensive training to their officers including publishing …