Address to be reported in Part B of GSTR-9C
In Part B Certification of GSTR-9C, while doing an audit of 2018-19, it came to notice that the address of additional place got shifted in 2019-20 from A to B. What address should be mentioned in Part B – Whether as on 31.03.2019 (A) or the current address (B). Further, what would be the address in Part B if the GSTIN No. got surrendered in 2019-20?Answer the question
I think it should be the current address in records at the time of filing the audit report. In case of surrender of GST number the last available address should be given.