GST - Agenda for the second year - Part 41 - GST Council Meeting - Prioritising the agenda

nicely covered the issues to be addressed by the post election first council meet.
two three things i would like to add.
1.audit as defined in sub section 13 of section 2 is ridiculous and it talks about the every kind of work including the verification investigation certification thereby leading to assessment itself.

whereas the subsection 2 of section 44 says that annual return with reco statement duly certified by a ca or cwa is required.

therein again two types of reports are desired. one by who has done the audit of the books as well along with the annual return filing and second is by the person who has not audited the annual books of accountsbut filing te annual retur and doing the 9c job.

language in both the situation is different.

i solemnly affirm like phrases are being used. why.

if u want audit then the audit report should be desired giving a view about the truth and fairness about the accounts being audited.
but in audit you are expecting auditor to certify the very correctness of the every figure and data.

this is not done in democracy.

they say if the turnover exceeds 2 cr then audited accounts are needed to be filed(under which act not clear).
point is 2 cr in 9 months of gst period or in the full 17-18 and which turn over. taxable or aggregate.compliance is always linked to tax ability its discharging etc. hence it should be taxable supply turnover only.unfortunate it is not so.also turnover in the state or on PAN india basis is also not clear. sensibly it should be in the state only when the audit report and the annual return is required state or registration wise.
please.....madam look into this

Navin Khandelwal 12/06/2019