GST Notification 29/2021-Central Tax ,dt. 30-07-2021
W.e.f 1st August, Section 35(5) of the CGST Act which mandated the certification of GSTR-9C by the Chartered Accountant or a Cost Accountant is substituted by Sec 44 of the CGST Act which requires a self-certified reconciliation statement in place of an audit report.