Question:-12

1. Part B-Certification of GSTR-9C contains two parts i.e Part B (i) –Certification in case were the reconciliation statement (FORM GSTR-9C)is drawn up by the person who had conducted the audit – Does that mean it is to be filed up by the person who had conducted the Audit of books of accounts under Companies Act, 2013/Income Tax Act, 1961 and also conducted the GST Audit under CGST Act, 2017 and certifying the Form GSTR-9C i.e auditor under Income Tax Act, 1961 and auditor under CGST Act, 2017 are same?

And Part B (ii) - Certification in case were the reconciliation statement (FORM GSTR-9C)is drawn up by the person other than the person who had conducted the audit of accounts – Does that mean it is to be filed up the person other than the person who had conducted the audit of books of accounts under Companies Act,2013/Income Tax Act, 1961 and conducted the GST Audit under CGST Act, 2017 and certifying Form GSTR-9C?

2. If Part B (ii) is to be filed up the person other than the person who had conducted the audit of books of accounts and conducted the GST Audit and certifying Form GSTR-9C, then where the details of auditor of books of accounts to be mentioned, do we need to mention the Membership No of the auditor who had audited the Financial Statements under Companies Act, 2013/Income Tax Act, 1961.

Answer

Part B of GSTR 9C has two parts- Part (i) and Part (ii).

Part B (i) - Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by the person who had conducted the audit.

Part B (ii) - Certification in cases where the reconciliation statement (FORM GSTR-9C) is drawn up by a person other than the person who had conducted the audit of the accounts.

Here, the term audit does not mean GST Audit. It refers to Audit conducted as per the provisions of Companies Act,2013/Income Tax Act, 1956.

Therefore, Part (i) is to be filled if the Auditor as per section 35(5) of the CGST Act is also the auditor appointed to conduct audit as per the provisions of Companies Act/Income Tax Act.

Similarly, Part (ii) is to be filled if the Auditor as per section 35(5) of the CGST Act is different than the auditor appointed to conduct audit as per the provisions of Companies Act/Income Tax Act.