CA Vijay R Singh, FCA Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
Short answerThere’s no longer a CA-certified GST audit, but if your GST turnover exceeds ₹5 crore you must file GSTR-9C — a self-certified reconciliation between your audited accounts and your GST returns — along with the annual GSTR-9.
GSTR-9C above ₹5 crore
Mandatory reconciliation statement for turnover over ₹5 crore, filed with the annual return. Confirm limit.
Reconcile books vs returns
It matches your audited turnover and tax with what you declared in GST returns — differences must be explained.
This answer is general information for businesses, not professional advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.
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