(I) Mandatory GST Audit (Section 35 of CGST Act, 2017)
Conducted by CA / CMA where aggregate turnover exceeds Rs. 2 crore.
-This is a mandatory audit by CA / CMA where aggregate turnover exceeds Rs. 2 crore.
-Form used for this is GSTR-9C.
-Due date for filing GSTR-9C is 31st December of following year to which audit relates. For e.g. If F.Y. 2020-21 due date will be 31.12.2021.
(II) Departmental GST Audit (Section 65 of CGST Act, 2017)
Normal Audit. Commissioner or any officer can undertake audit of any registered person for such period, at such frequency as may be prescribed.
(III) Special Audit (Section 66 of CGST Act, 2017)
Registered person directed to get his records audited including books of accounts by CA / CMA during any stage of scrutiny, inquiry depending upon the complexity of accounts.
1. on an application made by registered person or CA or
2. for any reason sufficient and material available
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