Dear Sir/Mam, In GSTR-9C , Certification part-I — where certfication is done by person who had conducted audit.
In above case, I have a query that, Practically, if X Ltd is subject to Both audit under any other law, say,Tax Audit and GST Audit, and THE AUDITOR OF TAX AUDIT & GST AUDIT IS “SAME”, then in this case certification under Part-I will be filled ?? Is it correct ??
If not, pls tell when Part-I is filled ?? Is there any notification/circular in this regard ??
2) Similarly, Part-II of GSTR-9C certification will be filled if AUDITOR OF X LTD OF TAX AUDIT & GST AUDIT IS DIFFERENT ?? Is it correct ??
3) Theoretically, preparation of GSTR-9C is duty of management or auditor ??
Part I certification is to be certified by a Chartered Accountant / firm of Chartered Accountant wherein the audit of books of accounts, financial statements and reconciliation statement in Form GSTR 9C are certified by the same Chartered Accountant / firm of Chartered Accountant.
Part II certification is to be certified by a Chartered Accountant / firm of Chartered Accountant of a Cost Accountant firm of Cost Accountants if the audit of books of accounts, financial statements and reconciliation statement in Form GSTR 9C are certified by some other Chartered Accountant / firm of Chartered Accountant.
The Management is responsible for compliances with the GST laws and for the preparation of the GSTR 9C in compliance of those laws. The auditors responsibility is to audit the particulars included in the GSTR 9C to ensure that they are free of any material mis-statement.
Team Clearmytax.in