Who certifies the reconciliation statement in Form GSTR-9C under rule 80(3) of the CGST Rules, 2017, as it now stands?
Question and options
Who certifies the reconciliation statement in Form GSTR-9C under rule 80(3) of the CGST Rules, 2017, as it now stands?
A chartered accountant or cost accountant
The statutory auditor under the Companies Act
The jurisdictional GST officer, on scrutiny
The registered person, by self-certification
Answer and explanation
Since the Finance Act, 2021 amended section 44 of the CGST Act and rule 80(3) was amended, the reconciliation statement in Form GSTR-9C is self-certified by the registered person. Certification by a chartered accountant or cost accountant, which followed from the audit under former section 35(5), is no longer required.
Practice for these exams
-
All India Bar Examination (AIBE)
Subject revision
See pack details on LawMint.net -
IIT Kharagpur LL.M. Entrance
Subject revision
See pack details on LawMint.net -
CLAT PG
Subject revision for a passage-based exam
-
AILET PG
Subject revision
Related exam syllabi
More solved explanations in GST - levy, supply, input tax credit, registration & returns
- What invoice-age limit applies to special input tax credit claims under Section 18(1) and (2) of the CGST Act?
- “As per GST Law only citizen of India can act as GST practitioner”. This statement is
- A supplier removes goods for delivery on 5 April; under section 31 that was the last date for issuing the tax invoice. The goods reach the buyer on 8 April, the…
- A GST-registered money changer buys USD 2,000 at ₹30 per dollar. The RBI reference rate is unavailable. The money changer applies Rule 32(2)(a) and has not opted…
- Within what period from the relevant date must an application for refund ordinarily be made under Section 54(1) of the CGST Act, 2017?