Deepak Gupta | Jul 30, 2021 |
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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