Main provision

Section 44AB, Income-tax Act

CGST Act / Rules

Mandatory CA audit based on turnover

Yes, where Section 44AB applies

No annual CA certification under old Section 35(5)

Threshold

Depends on business/profession and conditions

GSTR-9C threshold generally ₹5 Crore

Report

Form 3CA/3CB + 3CD

GSTR-9C, where applicable

Certification

CA

Self-certified by taxpayer

Professional review

Can be undertaken

Can be voluntarily undertaken by CA/GST professional

Departmental audit

Income-tax Department

GST Department