GST Audit Abolished CBIC Notification

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Studycafe | Jul 30, 2021 | Views 500788

GST Audit Abolished CBIC Notification

GST Audit Abolished CBIC Notification

Central Board of Indirect Taxes & Customs [CBIC] has notified section 110 and section 111 of Fiance Act 2021 with effect from 1st August 2021.

Section 110 of Finance Act 2021, has omitted Section 35 of Central Goods & Service Tax Act 2017, thus omitting GST Audit.

Section 111 of Finance Act 2021, amends Section 44 of the Central Goods & Service Tax Act 2017 whereby the CA/CMA Certified Reconciliation Statement in GSTR-9C is now replaced with Self Certified Reconciliation Statement in GSTR-9C.

The Notification is given Below For Referance:

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