GST law envisages audit to be carried out by Chartered Accountant or Cost Accountant. Also, question arises as to when the records are audited under any other law, would there be a requirement of one more audit in terms of Section 35(5). According to considered view of some experts, there is no requirement for conduct of another audit of the financial statement, which is also supported by requirement to issue certificate in Part II of GSTR 9C.
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