ANNUAL RETURN FILING DATES EXTENDED UPTO
31.12.2019 FOR 2017-18 AND UPTO 31.3.2020 FOR 2018-19
The Goods and Services Tax Act, 2017 came into force
in India with effect from 1.7.2017.
The taxpayers have to file FORM GSTR-9 and FORM GSTR-9A
before 31st December of the succeeding financial year and the
taxpayers whose annual aggregate turnover exceeds rupees two crores has to file
Reconciliation Statement in FORM GSTR-9C before 31st December
of the succeeding financial year.
The last date to file the above returns for the year
2017-18 were extended from 31.12.2018 to 31.3.2019 and then extended to
30.6.2019 and then extended to 31.8.2019.
Now the last date for furnishing annual return for the
year 2017-18 (July 2017 to March 2018) has been extended from to 30.11.2019 to
31.12.2019.
Hence GST return in FORM GSTR-9 (Regular taxpayers)
and in FORM GSTR-9A (Composition opted persons) and the Reconciliation
Statement in FORM GSTR-9C (Taxpayers whose annual aggregate turnover exceeds
rupees two crores) can file the returns before 31st December 2019.
The Annaul return filing date for the financial year
2018-19 has been extended upto 31.3.2020 and simplied format of annual return
released.
The relevant notifications were given below for ready
reference
[To be published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section
(ii)]
Government of India Ministry of Finance (Department of Revenue)
Central Board of Indirect Taxes and Customs
Order No. 08/2019-Central Tax
New Delhi, the 14th November, 2019
S.O.(E).––WHEREAS, sub-section (1) of section
44 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred to as the said Act) provides that every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial
year;
AND WHEREAS, for the purpose of furnishing of the annual return electronically for every financial year as
referred to in sub-section (1) of section 44 of the said Act, certain technical problems are being faced by the taxpayers as a
result whereof, the said annual return for the period from the 1st July, 2017 to the 31st March, 2018 and for the period from 1st April,
2018 to the 31st March, 2019 could not be furnished by
the registered persons, as referred to in the said sub-section (1) and because of that, certain difficulties have arisen in giving effect to the provisions of the said section.
NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Central
Goods and Services Tax Act, 2017, the Central Government,
on recommendations
of the Council, hereby makes the following Order, to remove the difficulties, namely:––
1. Short title.––This Order may be called the Central Goods and Services Tax (Eighth Removal of
Difficulties) Order, 2019.
2. For the Explanation in section 44 of the Central Goods and Services Tax Act, 2017, the following Explanation shall be substituted, namely: –
“Explanation.- For the purposes of this section, it is hereby declared that the annual return for the period from the 1st July, 2017 to the 31st March, 2018 shall be furnished
on or before the
31st December, 2019 and the annual return for the period from the 1st April, 2018 to the 31st
March, 2019 shall be furnished on or before the 31st March, 2020. ”.
[F. No. 20/06/17/2019-GST]
(Ruchi Bisht) Under Secretary to the Government of India
CBEC-20/16/04/18-GST Government of India Ministry of Finance Department of
Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
****
To,
New Delhi,
Dated the 18th November, 2019
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All) / The Principal Director Generals/
Director Generals (All)
Madam/Sir,
Sub: Clarification
regarding optional filing of annual return under
notification
No. 47/2019- Central Tax dated 9th October, 2019 - regarding
Attention is invited
to notification No. 47/2019-Central Tax dated 9th October, 2019
(hereinafter referred to as “the said notification”)
issued under section 148 of the Central Goods
and Services Tax Act, 2017 (hereinafter referred to as “the said Act”) providing for special procedure for those registered persons whose aggregate
turnover in a financial year does not
exceed two crore rupees and who have not furnished the annual return under sub-section (1) of section 44 of the said Act read with sub-rule (1) of
rule 80 of the Central
Goods and Services Tax
Rules, 2017 (hereinafter referred to as “the CGST Rules”).
2. Vide the said notification it
is provided that the annual return shall be deemed to be furnished on the due date if it has not been furnished before the due date for the financial year
2017-18 and 2018-19, in respect of those registered persons. In order to clarify the issue and to ensure uniformity in the implementation of the provisions of the law across field formations, the Board, in exercise of its powers conferred by section 168 (1) of the said Act, hereby clarifies the
issues raised as below:–
a. As per proviso to
sub-rule (1) of rule 80 of the CGST Rules, a person paying tax under section 10 is required to furnish the annual return in FORM GSTR-9A. Since the said notification has made it optional to furnish the annual return
for FY 2017-18 and 2018-19 for those registered persons whose aggregate turnover in a financial year does not exceed two
crore rupees, it is clarified that the tax payers under composition scheme, may, at their
own option file FORM GSTR-9A for the said financial years before the due date.
After the due date of furnishing the annual return
for the year 2017-18 and 2018-19, the common portal shall not permit furnishing of FORM GSTR-9A for the said period.
b. As per sub-rule (1) of rule 80 of the CGST Rules, every registered person other than an Input Service Distributor,
a person paying tax under section 51 or section 52, a casual
taxable person and a non-resident
taxable person, shall furnish an annual return as specified
under sub-section (1) of section 44 electronically in FORM GSTR-9.
Further, the said
notification has made it optional
to furnish the annual return for FY 2017-18 and 2018-19 for those registered persons whose aggregate turnover in a financial year does not exceed two
crore rupees. Accordingly, it is clarified that the tax payers, may, at their own option
file FORM GSTR-9 for the said financial years before the due date.
After the due date of furnishing the
annual return for the year 2017-18 and 2018-19, the common portal shall not
permit furnishing of FORM GSTR-9 for the said period.
3. Section 73 of the said Act provides for voluntary payment of tax dues by the taxpayers at
any point in time. Therefore, irrespective of
the time and quantum of tax which has not been paid
or short paid, the taxpayer has the liberty to self-ascertain
such tax amount and pay it through FORM GST DRC-03. Accordingly, it is clarified that if any registered tax payer, during course of reconciliation of his accounts,
notices any short payment of tax or ineligible availment of input
tax credit, he may pay the same through FORM GST DRC-03.
4. Difficulty if any, in the implementation of this circular may be brought to the notice of the
Board. Hindi version would follow.
*****
(Yogendra Garg) Principal Commissioner y.garg@nic.in
[To be published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India Ministry of Finance (Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 56/2019 – Central Tax
New Delhi, the 14th November, 2019
G.S.R……(E). -
In
exercise of the powers conferred by section 164 of
the Central Goods and Services Tax Act, 2017 (12 of 2017),
the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be
called the Central Goods and Services Tax (Seventh Amendment) Rules, 2019.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
(ii) in FORM
GSTR-9, in the Table,-
(a) against serial number 8C, in column 2,-
(A.) before
the
letters and
words “ITC on inward
supplies”, the word, letters and figures “For FY 2017-18” shall be inserted;
(B.) after
the entry
ending with the
words and
figures,
“April 2018 to
March 2019”, the following entry shall be inserted, namely :-
“For FY
2018-19, ITC
on inward supplies
(other than imports
and inward supplies liable to
reverse charge but includes services received from SEZs) received during 2018-19 but availed during April 2019 to September 2019” ;
(b) in Pt. V,-
(A.) before the words “Particulars of the transactions”, the word, letters and figures “For FY 2017-18” shall be inserted;
(B.) after the heading ending with the words and figures “April 2018 till
March 2019”, the following entry shall be inserted, namely :-
“For FY 2018-19, Particulars of
the
transactions for the FY 2018-19 declared in returns between April 2019 till September 2019”;
(iii) in FORM GSTR-9,
in the instructions,
(a) for paragraph 2, the following paragraph shall be substituted, namely: -
“2. It is mandatory to file all FORM GSTR-1
and FORM GSTR-3B for the financial year for which the return is being filed for before filing this return and for FY 2017-18, the details for the period between July 2017 to March
2018 are to be provided in this return.”; (b) in paragraph 4, -
(A.) before the words, “It may be noted”, the word, letters and figures “For
FY 2017-18,” shall be inserted;
(B.) after the words, letters and figures, “that additional liability for the FY
2017-18”, the letters and figures “or FY 2018-19” shall be inserted;
(C.) after the words, “taxpayers cannot claim input tax credit”, the words, letters and figures “unclaimed during FY 2017-18”, shall be omitted;
(D.) in the Table, in second column ,-
(I) against serial number 4I, after the entry ending with the words “ filling
up these details.”, the following entry shall be inserted, namely:-
“For FY 2017-18
and 2018-19, the registered person shall have
an option to fill Table 4B to Table 4E net of credit notes in case there is any difficulty in reporting such details separately in this table.”;
(II) against serial number 4J, after the entry ending with the words “ filling
up these details.”, the following entry shall be inserted, namely:-
“For FY 2017-18
and 2018-19, the registered person shall have
an option to fill Table 4B to Table 4E net of debit notes
in case there is any difficulty in reporting such details separately in this Table.”;
(III) against serial number 4K & 4L,
after the entry ending with the words “ filling
up these details.”, the following entry shall be inserted, namely:-
“For FY 2017-18
and 2018-19, the registered person shall have
an option to fill Table 4B to Table 4E net of amendments in case there is any difficulty in reporting such details separately in this table.”;
(IV) against serial number 5D,5E and
5F,
after the entry ending with the words, figures and brackets “under Non-GST
supply (5F).”, the following entry shall be inserted, namely:-
“For FY 2017-18
and 2018-19, the registered person shall have
an option to either separately report his supplies as exempted,
nil rated and Non-GST supply or report consolidated information for all these three
heads in the “exempted” row only.”;
(V) against serial number 5H, after the entry ending with the words “filling up these details.”, the following entry shall be inserted, namely:-
“For FY 2017-18
and 2018-19, the registered person shall have
an option to fill Table 5A to Table 5F net of credit notes in case there is any difficulty in reporting such details separately in this Table.”;
(VI) against serial number 5I, after the entry ending with the
words “filling
up these
details.”, the following entry shall
be
inserted,
namely:- “For FY 2017-18
and 2018-19,
the registered
person shall have an option to fill Table 5A to Table 5F net of debit notes in case there is any difficulty
in reporting such details separately in
this Table.”;
(VII) against serial number 5J & 5K, after the entry ending with the words “filling up these details.”, the
following entry shall be inserted, namely:-
“For FY 2017-18
and 2018-19, the registered person shall have
an option to fill Table 5A to Table 5F net of amendments in case there is any difficulty in reporting such details separately in this Table.”;
(c) in paragraph 5, in the Table, in second column ,-
(A.) against serial number 6B, after the
entry
ending with the words, figure,
brackets and letter “under 6(H) below.”, the following entry shall be inserted, namely:-
“For FY 2017-18
and 2018-19, the registered person shall have
an option to either report the breakup of
input tax credit as
inputs, capital goods and input services or
report the entire input tax credit under the “inputs” row only.”;
(B.) against serial number 6C and serial number 6D, after the entry ending with the
words
“filling up these details.”, the following entry shall be inserted, namely:-
“For FY 2017-18
and 2018-19, the registered person shall have
an option to either report the breakup of
input tax credit as
inputs, capital goods and input services or
report the entire input tax credit under the “inputs” row only.
For FY 2017-18
and 2018-19, the
registered person
shall
have an option to either report Table 6C and Table 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only.”;
(C.) against serial number 6E, after the entry ending with the words “filling up these details.”, the following entry shall be inserted, namely:-
“For FY 2017-18
and 2018-19, the registered person shall have
an option to either report the breakup of input tax credit as inputs and capital goods or report the entire input tax credit under the “inputs” row only.”;
(D.) against serial number 7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H, after the entry
ending with
the
words, figures and letters
“in 7E of FORM GSTR-9.”, the following entry shall be inserted, namely:-
“For FY 2017-18
and 2018-19, the registered person shall have
an option to either fill his information on reversals separately in Table 7A to 7E or report the entire amount
of reversal
under Table 7H only. However, reversals on
account of TRAN-1
credit (Table 7F)
and TRAN-2 (Table 7G) are to be mandatorily reported.”;
(E.) against serial number 8A,-
(I) for the letters and figures, “FY 2017-18”, the words “the financial year for which the return is being for” shall be substituted;
(II) before the words, “It may be noted”, the word, letters and figures, “For
FY 2017-18,” shall be inserted;
(III) after the entry ending with the words “auto-populated in this table.”, the following entry shall be inserted, namely:-
“For FY 2018-19, It
may
be noted
that the
FORM GSTR-2A generated as on the
1st November, 2019 shall be auto-populated in
this
table. For FY 2017-18
and 2018-19, the registered person shall have an option to upload the details for the entries in Table 8A to 8D duly signed, in
PDF format in FORM GSTR-9C (without the CA certification).”;
(F.) against serial number 8B, after the entry ending with the words “be auto-populated here.”, the following entry shall be inserted, namely:-
“For FY 2017-18 and
2018-19,
the registered person shall
have an option to upload the details for the entries in Table 8A to 8D duly signed, in PDF format
in FORM GSTR-9C (without the CA certification).” ;
(G.) against serial number 8C,–
(I) before the words, “Aggregate value of”, the word, letters and figures,
“For FY 2017-18,” shall be inserted;
(II) after the entry ending
with the words “shall be declared here.”,
the following entry shall be inserted, namely:-
“For FY 2018-19, Aggregate value of
input tax credit availed on all inward supplies
(except
those
on
which
tax is
payable on
reverse charge basis but includes supply of
services received from SEZs) received during April 2018 to
March
2019 but credit on which was availed between
April 2019 to
September 2019 shall
be declared
here.”;
(III) after the entry
ending
with
the
words “for
filling
up
these details.”, the following entry shall be inserted, namely:-
“For FY 2017-18
and 2018-19, the registered person shall have
an option to upload the details for the entries in Table 8A to Table 8D duly signed, in PDF format in
FORM GSTR-9C (without the CA certification).”;
(H.) against serial number 8D, after the entry ending with the words “shall be negative.”, the following entry shall be inserted, namely:-
“For FY 2017-18
and 2018-19, the registered person shall have
an option to upload the details for the entries in Table 8A to Table 8D duly signed, in PDF format in
FORM GSTR-9C (without the CA certification).” ;
(d) in paragraph 7,–
(A.) before the words
and letter “Part
V consists”, the word,
letters
and figures “For FY 2017-18,” shall be inserted;
(B.) after the entry ending with the words and figures “April 2018 to March
2019”, the following entry shall be inserted, namely :-
“For FY 2018-19, Part V consists of particulars of transactions for the previous
financial
year
but
paid in
the FORM
GSTR-3B
between April 2019 to September 2019.”;
(C.) in the Table, in second column ,- (I) against serial number 10 & 11,
(1.) before the words, “Details of additions”,
the word, letters and figures, “For FY 2017-18,” shall be inserted;
(2.) after the entry ending with the words “shall be declared here.”,
the following entry shall be inserted, namely:-
“For FY 2018-19, Details of additions or amendments to any of the supplies already declared in the returns of the previous
financial year
but such amendments
were furnished
in Table
9A, Table 9B and Table 9C of FORM
GSTR-1 of April 2019 to September 2019 shall be declared here.”;
(II) against serial number 12,
(1.) before the words, “Aggregate value of”, the word, letters and figures, “For FY 2017-18,” shall be inserted;
(2.) after the entry ending with the words “filling up these details.”,
the following entry shall be inserted, namely:-
“For FY 2018-19, Aggregate value of reversal of ITC which was availed
in the
previous financial year
but reversed in returns filed for the months of April 2019 to September 2019 shall be
declared here. Table 4(B) of FORM GSTR-3B may be used for filling up these details. For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table.”;
(III) against serial number 13, –
(1.) before the words,
“Details of ITC for”, the word, letters and figures, “For FY 2017-18,” shall be inserted;
(2.) after the
entry ending
with
the words, letters and figures “annual return for FY 2018-19.”,
the following entry shall be inserted, namely:-
“For FY 2018-19,
Details of ITC for goods or services received in the previous financial year but ITC for the same was availed
in returns filed for
the months of April 2019 to September 2019 shall be declared here. Table 4(A) of FORM
GSTR-3B may be used for filling up these details. However, any ITC which was reversed in the FY 2018-19 as per
second proviso to sub- section (2) of section 16 but was reclaimed in FY 2019-20, the details of such ITC reclaimed shall be furnished in the annual
return for FY
2019-20. For FY 2017-18 and 2018-19, the registered person shall have an option to not fill this table.”;
(e) in paragraph 8, in the Table, in second column ,–
(A.) against serial number 15A, 15B, 15C and 15D, after the words and letters “details of
non-GST refund claims.”, the words and figures “For FY 2017-18 and 2018-19, the registered person shall have an
option to not fill this Table.” shall be inserted;
(B.) against serial number 15E, 15F and 15G, after the words “shall be declared here.”, the words, letters and figures “For FY 2017-18 and
2018-19, the registered person shall have
an option
to
not
fill
this
Table.” shall be inserted;
(C.) against serial number 16A, after the words “filling up these details.”, the words, letters and figures “For FY 2017-18 and
2018-19, the registered person shall have an option to not fill this Table.” shall be inserted;
(D.) against serial
number 16B
and serial
number
16C,
after the
words
“shall be declared here.”, the words, letters and figures “For FY 2017-
18 and 2018-19, the registered person shall have an option to not fill this table.” shall be inserted;
(E.) against serial number 17 & 18, after the words
“value of
inward suppl ies.”, the words, letters and figures “For FY 2017-18
and 2018-
19, the registered person shall have an option to not fill this table.”
shall be inserted;
3. In the said rules, in FORM GST GSTR-9C, in
the instructions, in paragraph 2,
(i) for
the letters and figures, “FY 2017-18”, the words “current financial year”
shall be substituted;
(ii) before the words, “The details for the”, the word, letters and figures “For FY
2017-18,” shall be inserted;
(iii)in Paragraph 4, in the Table, in second column,–
(a) against serial number 5B
and serial number 5C, after the entry ending with the words and brackets “shall be declared here.”, the following entry shall be inserted, namely:-
“For FY 2017-18
and 2018-19, the registered person shall have
an option to
not fill this table. If there are
any
adjustments required to
be reported then the same may be reported in Table 5O.”;
(b)
against serial number 5D, after the entry ending with the words “not required to be
included here.”, the following entry shall be inserted, namely:-
“For FY 2017-18
and 2018-19, the registered person shall have
an option to
not fill this table. If there are
any
adjustments required to
be reported then the same may be reported in Table 5O.”;
(c) against serial number 5E and serial number 5F, after the entry ending with
the words “shall be declared here.”, the following entry shall be inserted, namely:-
“For FY 2017-18
and 2018-19, the registered person shall have
an option to
not fill this table. If there are
any
adjustments required to
be reported then the same may be reported in Table 5O.”;
(d) against serial number 5G, after the entry ending with the words “shall be declared here.”, the following entry shall be inserted, namely:-
“For FY 2017-18, the registered person shall have an option to not fill
this table. If there are any adjustments required to be reported then the same may be reported in Table 5O.”;
(e) against serial number 5H, serial number 5I, serial number 5J, serial number 5K, serial number 5L,
serial number 5M
and serial number 5N, after the entry ending with the words “shall be declared here.”,
the following entry shall be inserted, namely:-
“For FY 2017-18
and 2018-19, the registered person shall have
an option to
not fill this table. If there are
any
adjustments required to
be reported then the same may be reported in Table 5O.”;
(iv) in paragraph 6, in second column ,–
(A.) against serial number
12B, after the entry ending with the words and figures “availed during Financial Year 2017-18.”, the
following entry shall be inserted, namely:-
“For FY 2017-18
and 2018-19, the registered person shall have
an option to not fill this Table.”;
(B.) against serial number 12C, after the entry ending with the words “ shall be declared here.”, the following entry shall be inserted, namely:-
“For FY 2017-18
and 2018-19, the registered person shall have
an option to not fill this Table.”;
(C.) against serial number 14, after the entry ending with the words “are to be declared here.”, the following entry shall be inserted, namely:-
“For
FY 2017-18 and
2018-19,
the registered person shall
have an option to not fill this Table.”;
(v) for Part B, the following shall be substituted, namely:-
“PART – B- CERTIFICATION
I. Certification in cases where the reconciliation statement (FORM GSTR-9C)
is drawn up by the person who had conducted the audit:
* I/we have examined the—
(a) balance sheet as on ………
(b) the *profit and loss account/income
and expenditure account for the period beginning
from ………..…to ending on ……., and
(c) the cash flow statement (if available) for the period beginning from ……..…to ending on
………, —attached herewith, of
M/s
…………… (Name), …………………….………… (Address), ..…………………(GSTIN).
2. Based on our audit I/we report that the said registered person—
*has maintained
the
books of accounts, records
and
documents as required by the
IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder
*has not maintained the following accounts/records/documents as required by
the
IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
3. (a) *I/we report the following observations/ comments / discrepancies / inconsistencies; if any:
…………………………………….
…………………………………….
3. (b) *I/we further report that, -
(A) *I/we have obtained all the information and explanations which, to the
best of *my/our knowledge and
belief, were
necessary for the
purpose of the
audit/ information
and explanations which, to the best of *my/our
knowledge and belief, were necessary for the purpose
of the audit were not provided/partially provided to us.
(B) In *my/our opinion, proper books of account *have/have not been kept by the registered
person so far as appears from*my/ our examination of the books.
(C) I/we certify that the balance sheet, the *profit and loss/income and expenditure account and the cash flow Statement (if available) are *in agreement/not in agreement
with the books of
account
maintained
at
the Principal place
of
business
at ……………………and **
……………………additional place of business within the State.
4. The documents required to be furnished under section 35 (5) of the CGST Act / SGST Act and Reconciliation Statement required to be furnished under section 44(2) of
the
CGST Act / SGST Act is annexed herewith in Form No. GSTR-9C.
5. In *my/our opinion and to the best of *my/our information and according to explanations
given to *me/us, the particulars given in the said Form No.GSTR-9C
are true and fair subject to following observations/qualifications, if any:
(a) …………………………………………………………………………………… (b) ……………………………………………………………………………………
(c) ……………………………………………………………………………………
………………………………………
………………………………………
**(Signature and stamp/Seal of the Auditor) Place: ……………
Name of the signatory ………………… Membership No………………
Date: ……………
Full address ………………………
II. Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the
person who had conducted the audit
of the accounts:
*I/we report that the audit of the books
of accounts and the financial
statements
of M/s.
………...........………………….
(Name and
address
of
the
assessee
with GSTIN) was conducted by M/s. …………………………………………..………. (full name and address of auditor along with status), bearing membership number
in pursuance of the provisions of the …………………………….Act, and *I/we annex hereto a copy of their audit report dated
……………………………. along with a copy of each of :- (a) balance sheet as on ………
(b) the *profit and loss account/income and expenditure account for the period beginning from ………..…to ending on …….,
(c) the cash flow statement (if available)
for the period beginning from ……..…to ending on
………, and
(d) documents declared by the said Act to be part of, or annexed to, the *profit and loss account/income and expenditure account and balance sheet.
2. I/we report that the said registered person—
*has maintained the books of accounts, records and documents as required by the
IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder
*has not maintained the following accounts/records/documents as required by the
IGST/CGST/<<>>GST Act, 2017 and the rules/notifications made/issued thereunder:
1.
2.
3.
3. The documents required to be furnished under section 35 (5) of the CGST Act / SGST Act and Reconciliation Statement required to be furnished under section 44(2) of
the
CGST Act / SGST Act is annexed herewith in Form No.GSTR-9C.
4. In *my/our opinion and to the best of *my/our information and according to examination of books of account including other relevant documents and explanations given to *me/us, the particulars given in the said Form No.9C are true and fair subject to
the following observations/qualifications, if any:
(a) …………………………….…………………………….……………………… (b) …………………………….…………………………….………………………
(c) …………………………….…………………………….………………………
………………………………………
**(Signature and stamp/Seal of the Auditor) Place: ……………
Name of the signatory ………………… Membership No………………
Date: ……………
Full address ………………………”.
[F. No. 20/01/02/2019-GST]
(Ruchi Bisht) Under Secretary to the Government of India
Note: The principal
rules
were
published in the Gazette
of India, Extraordinary, Part
II, Section 3, Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published
vide number G.S.R.
610 (E),
dated the 19th June, 2017
and last amended vide
notification No. 49/2019 - Central Tax, dated the 9th October, 2019, published vide
number G.S.R. 772 (E), dated the 9th October, 2019.