Central Goods and Services Tax (Tenth Amendment) Rules, 2018 came into force on 13th September, 2018. In the FORMS to the Central Goods and Services Tax Rules, 2017, after Form GSTR-9A, Form GSTR-9C is inserted.
As per Rule 80(3) of CGST Rules, 2017
“Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the common portal either directly or through a Facilitation Centre notified by the Commissioner.”
