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Audit by Professionals {Sec 35 (5) +Sec 44(2)}

Audit by Professionals {Sec 35 (5) +Sec 44(2)}

• Registered persons to get his accounts audited if Aggregate Turnover > 2 Cr.

• Aggregate turnover as per Sec 2(6) includes taxable supplies + exempt supplies (includes Non-GST supplies) + exports + Inter-state supplies (PAN basis)

• Aggregate turnover on all India basis

• Audit by CA or CWA

• Reconciliation b/w Annual return and Audited financial statements

GST-Goods and Service Tax | Tina Saha |