Self-Certification of GSTR-9C

Dear Valued Clients,

This is to bring to your kind attention that CBIC vide Notification Number 29/2021 – Central Tax dated 30th July 2021, has removed the requirement for a registered person to get its accounts audited by a Chartered Accountant or Cost Accountant under GST Laws by omitting Section 35(5) of the CGST Act, 2017 w.e.f. 1st August 2021.

Therefore, w.e.f. 1st August 2021, the registered persons shall not be mandatorily required to get their accounts audited in Form GSTR-9C by a Chartered Accountant or Cost Accountant, but they would be required to furnish the same as a self-certified reconciliation statement in Form GSTR-9C only.

Necessary amendments have been carried out in Form GSTR-9C vide Notification Number 30/2021 – Central Tax dated 30th July 2021, to make it convenient for registered persons to submit the Form on a self-certification basis.

Furthermore, as per Notification Number 31/2021 – Central Tax dated 30th July 2021, CBIC has granted exemption to registered persons from filing GSTR-9 who have aggregate turnover up to Rs. 2 crores in F.Y. 20-21

Your good self is requested to take note of the above amendments and plan accordingly for complying with the amended provisions.

PS : The relevant notifications have been attached for your reference.

File 1 File 2 File 3

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Knowledge Updates Team
AKGVG & Associates
(Chartered Accountants)

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