I usually take GST return & Income Tax return filing assignments from some of clients, & now preparing to enrolled as GST Practitioner. so my query is whether am I eligible to conduct GST Audit?
Section 48 of the CGST/ SGST Act read with Rule 83(8) of the CGST/ SGST Rules authorizes a GST practitioner to undertake the following activities only:
The GST Act/ Rules do not vest a GST practitioner with the power to audit under section 35(5).
The power to audit is granted only to a Chartered Accountant or Cost Accountant. Therefore, GST Practitioner cannot conduct GST Audit for the purpose of certifying Form GSTR 9C.
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