The Institute of Chartered Accountants of India (ICAI), on 29th May 2018 has submitted draft of GST Audit Report (GSTR 9C) and Statement of Particulars (GSTR 9D). The Statement of Particulars have been submitted in 2 versions, one for the tax payer having turnover upto Rs. 10 Crores and Other for the tax payer having turnover Rs. 10 crores and above.
According to ICAI, the drafted Audit report and Statement of Particulars have been compiled keeping in mind the aspects of being simple, transparent, easy to comply, to bring awareness among the taxpayers and at the same time protect the revenue of the Government.
To download the draft Audit report and Statement of Particulars, click here Draft GST Audit report and Statement of Particulars