I usually take GST return & Income Tax return filing assignments from some of clients, & now preparing to enrolled as GST Practitioner. so my query is whether am I eligible to conduct GST Audit?
Mr. Naser
Section 48 of the CGST/ SGST Act read with Rule 83(8) of the CGST/ SGST Rules authorizes a GST practitioner to undertake the following activities only:
- furnish the details of outward and inward supplies;
- furnish monthly, quarterly, annual or final return;
- make deposit for credit into the electronic cash ledger;
- file a claim for refund; and
- file an application for amendment or cancellation of registration:
The GST Act/ Rules do not vest a GST practitioner with the power to audit under section 35(5).
The power to audit is granted only to a Chartered Accountant or Cost Accountant. Therefore, GST Practitioner cannot conduct GST Audit for the purpose of certifying Form GSTR 9C.
Thanks...
Plz Tell....
Whether Exempted goods supplied by tax payer shall be include in Rs 2cr turnover limit or not, whether or not?
Dear Mr. Sk Naser
The definition of ‘aggregate turnover’ includes even exempted supplies.
Therefore, even if a person is registered under GST and only provides exempted supplies, he will have to file Form GSTR 9C.
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