An audit report in Form GSTR 9C has been prescribed under GST law. The report comprises of 5 parts:

Part 1 – Basic details of the taxpayer, financial year, GSTIN etc.
Part 2 – Reconciliation of turnover (Gross and Taxable Turnover) declared in the audited annual financial Statement with turnover declared in the annual return (GSTR 9), giving reasons for differences, if any
Part 3 – Reconciliation of tax paid providing rate wise liability, amount payable, the amount paid and providing reason for differences, if any
Part 4 – Reconciliation of input tax credit (ITC) between the audited annual financial statements and that claimed in annual return (GSTR 9)
Part – 5 – Auditor’s recommendation on additional liability, if any, due to non-reconciliation


Audit is mandatory for every taxpayer with turnover above Rs 2 crore in a financial year. They would have to fill up a reconciliation statement and also obtain a certification of audit

Form GSTR 9C

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