Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 49/2018 dated 13th September, 2018 to further amend the Central Goods and Services Tax Rules, 2017 and notifies Form GSTR-9C for furnishing of audited annual accounts and reconciliation statement by the registered persons whose aggregate turnover during the a financial year exceeds Rs. 2 crore.
For further information please refer the attached document.
Source: Central Board of Indirect Taxes & Customs