Circular No.ES/ 211/2018-19 September 14, 2018
To: Members of the Council
Sub.: Notification amending the CGST Rules, 2017 (Tenth Amendment Rules, 2018)
We would like to inform you that CBIC has issued Notification No. 49/2018- Central Tax dated 13th September, 2018 making amendments in the Central Goods and Services Tax Rules, 2017. These rules may be called the Central Goods and Services Tax (Tenth Amendment) Rules, 2018 and shall come into force on the date of their publication in the Official Gazette.
In the given notification, CBIC has notified GST Audit Report Form GSTR-9C. GSTR 9C should be filed by the taxpayers whose annual turnover exceeds Rs 2 crores during the financial year. All such taxpayers are also required to get their accounts audited and file a copy of audited annual accounts and reconciliation statement of tax already paid and tax payable as per audited accounts along with GSTR 9C.
This is for your information.