GSTR 9C is due on 31st December 2018.
Every registered person who has turnover of more than Rs. 2 Crore has to file the reconciliation statement along with certificate by an Auditor as prescribed in Form GSTR 9C.
Check list cover following topics-
|Understanding Of Client Business|
|Documents Related To Supply|
|Place of supply|
|GST Payments & Input Tax Credit|
|Filing of Returns|
|Accounts & Records|
I have enclosed an editable excel sheet for the GST Audit.