Central Goods and Services Tax (Tenth Amendment) Rules, 2018

Sep 17, 2018 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes and Customs (CBIC), on September 13, 2018, has passed the Central Goods and Services Tax (Tenth Amendment) Rules, 2018 to insert FORM GSTR-9C under Rule 80(3).

Rule 80(3) states that every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under Section 35(5) of Central Goods and Services Tax Act, 2017 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.

[Notification No. 49/2018 – Central Tax]

URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-49-central-tax-english-new.pdf


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