ICAI: Submitted Suggestions on ‘GSTR 9C – Reconciliation Statement & Certification’ to Government


The IDTC of ICAI have submitted 10 point detailed suggestions on Reconciliation Statement & Certificate in Form GST GSTR 9C to the Goverment. The Suggestions have been finalised based on the inputs received from members across India.

The Most important suggestion concerned is with respect to certification by Auditor. ICAI have suggested that the certification wordings in current GSTR 9C places the entire responsibility of reporting on the Auditor whereas the information is provided by the Auditee (Registered Person) and the Auditor can only verify information to the extent provided and certify the same. Therefore, It is suggested that the verification wordings be suitable modified as :
“I hereby solemnly affirm and declare that the information given herein above is true and correct as per the information provided to us by the Registered Person and to the best of my knowledge and belief and nothing has been concealed there from.”

ICAI have already submitted detailed suggestions on Form GSTR 9 – Annual Return which is also attached herewith.

File type : PDF / File size : 4MB / Pages : 33

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