watch_later 11/12/18

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?  

3 Responses | Latest response: 11/12/18 | Sort by Likes(thumb_up) Recent | GST Reply
watch_later 11/12/18

Mr. Naser

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:

  1. furnish the details of outward and inward supplies;
  2. furnish monthly, quarterly, annual or final return;
  3. make deposit for credit into the electronic cash ledger;
  4. file a claim for refund; and
  5. file an application for amendment or cancellation of registration:  

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.

watch_later 11/12/18


Plz Tell....

Whether Exempted goods supplied by tax payer shall be include in Rs 2cr turnover limit or not, whether or not?

watch_later 11/12/18

Dear Mr. Sk Naser

The definition of ‘aggregate turnover’ includes even exempted supplies.

Therefore, even if a person is registered under GST and only provides exempted supplies, he will have to file Form GSTR 9C.


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