Audit report in form GSTR-9B if aggregate turnover exceeds Rs one crore :
Every registered person who is required to get his accounts audited in accordance with the provisions of section 35(5) of CGST Act shall furnish, electronically, the annual return under section 44(1) along with a copy of the audited annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed – section 44(2) of CGST Act.
Every registered person whose aggregate turnover during a financial year exceeds one crore rupees shall get his accounts audited as specified under sub-section 35(5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in form GSTR-9B, electronically through the Common Portal either directly or through a Facilitation Centre – rule 21(2) of Return Rules.