Role of CA is made clear. It is confined only to reconciliation of GSTR 9 and books and nothing beyond books.

Expenses reco – Details of expenses on which ITC has been availed need to be given.

Turnover for audit is to be reckoned from July 2017 to March 2018 and not for full financial year.

Table 8 is only for settlement purpose and will not be reckoned adversely.

Table 16A (Information on supplies from composite suppliers) and 18 (HSN summary of inward supplies) also for informative purpose only.