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Audit under Goods and Services Tax

April 13, 2018
Every registered entity whose aggregate turnover during a financial year exceeds Rs.2.00 crore has to get its accounts audited as the provisions of GST Act. Such person has to furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.
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